The International Accounting Standards Board (IASB) has a project underway to develop a new model… Read more Preparing for the Dynamic Risk Management Accounting Model
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Preparing for the Dynamic Risk Management Accounting Model
The International Accounting Standards Board (IASB) has a project underway to develop a new model... Read more Preparing for the Dynamic Risk Management Accounting Model
Documents (1) for Preparing for the Dynamic Risk Management Accounting Model
Survey: The IASB’s Proposed DRM Model
In March 2024, ISDA carried out a survey of its members to understand their views... Read more Survey: The IASB's Proposed DRM Model
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ISDA Response to IASB on Financial Instruments with Equity Characteristics
On March 21, ISDA responded to the International Accounting Standards Board (IASB) on proposals made... Read more ISDA Response to IASB on Financial Instruments with Equity Characteristics
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ISDA Responds to FASB on Induced Conversion of Convertible Debt
On March 18, ISDA submitted a response to the Financial Accounting Standards Board’s (FASB) exposure... Read more ISDA Responds to FASB on Induced Conversion of Convertible Debt
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Accounting for Cross-product Netting
In February 2022, ISDA published the 2022 ISDA Securities Financing Transactions Definitions and related documents.... Read more Accounting for Cross-product Netting
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Accounting for Carbon Credits
At present, there are no specific International Financial Reporting Standards (IFRS) or US Generally Accepted... Read more Accounting for Carbon Credits
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ISDA responds to IASB on amendments to IFRS 9 and IFRS 7
On July 7, ISDA submitted a comment letter to the International Accounting Standards Board (IASB) in... Read more ISDA responds to IASB on amendments to IFRS 9 and IFRS 7
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ISDA Responds to FASB on Exposure Draft
On June 6, 2022, ISDA submitted a comment letter to the Financial Accounting Standards Board... Read more ISDA Responds to FASB on Exposure Draft
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Accounting for Digital Assets: Key Considerations
This paper explores the accounting implications of recent investment in and use of digital assets,... Read more Accounting for Digital Assets: Key Considerations
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ISDA Responds to IASB on Post Implementation Review of the IFRS 9 Classification and Measurement Requirements
On January 24, 2022, ISDA submitted a response to the International Accounting Standards Board on... Read more ISDA Responds to IASB on Post Implementation Review of the IFRS 9 Classification and Measurement Requirements