On November 25, ISDA submitted a comment letter to the Financial Accounting Standards Board (FASB)… Read more ISDA Letter to FASB on Hedge Accounting Improvements
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ISDA Letter to FASB on Hedge Accounting Improvements
On November 25, ISDA submitted a comment letter to the Financial Accounting Standards Board (FASB)... Read more ISDA Letter to FASB on Hedge Accounting Improvements
Documents (1) for ISDA Letter to FASB on Hedge Accounting Improvements
ISDA Letter to FASB on Share-based Payment from a Customer in a Revenue Contract
On October 21, ISDA submitted a response to the Financial Accounting Standards Board (FASB) on... Read more ISDA Letter to FASB on Share-based Payment from a Customer in a Revenue Contract
Documents (1) for ISDA Letter to FASB on Share-based Payment from a Customer in a Revenue Contract
ISDA Publishes Results of Survey on AT1 Treatment in DRM Model
In September 2024, ISDA carried out a survey of its members to obtain views on... Read more ISDA Publishes Results of Survey on AT1 Treatment in DRM Model
Documents (1) for ISDA Publishes Results of Survey on AT1 Treatment in DRM Model
ISDA Letter to IASB on Contracts for Renewable Electricity
On July 17, ISDA submitted a comment letter to the International Accounting Standards Board (IASB)... Read more ISDA Letter to IASB on Contracts for Renewable Electricity
Documents (1) for ISDA Letter to IASB on Contracts for Renewable Electricity
Hedge Accounting Under US GAAP
Under US Generally Accepted Accounting Principles, companies across all sectors rely on the hedge accounting... Read more Hedge Accounting Under US GAAP
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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
Documents (1) for Survey: The IASB’s Proposed DRM Model
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
Documents (1) for ISDA Response to IASB on Financial Instruments with Equity Characteristics
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
Documents (1) for ISDA Responds to FASB on Induced Conversion of Convertible Debt
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