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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ISDA Comments on FATCA grandfathering
ISDA comment letter to the United States Department of the Treasury on the grandfathering provisions... Read more ISDA Comments on FATCA grandfathering
Documents (1) for ISDA Comments on FATCA grandfathering
Letter from the IASB’s Chairman Hans Hoogervorst on the interaction between standard setting bodies and prudential regulators: OCI treatment under Basel III and accounting under IFRS and US GAAP
Letter from the IASB’s Chairman, Mr Hoogervorst, addressing ISDA’s concerns from a letter dated June... Read more Letter from the IASB’s Chairman Hans Hoogervorst on the interaction between standard setting bodies and prudential regulators: OCI treatment under Basel III and accounting under IFRS and US GAAP
Documents (1) for Letter from the IASB’s Chairman Hans Hoogervorst on the interaction between standard setting bodies and prudential regulators: OCI treatment under Basel III and accounting under IFRS and US GAAP
ISDA Comments on Proposed FATCA Regulations
ISDA comment letter to the United States Department of the Treasury and Internal Revenue Service... Read more ISDA Comments on Proposed FATCA Regulations
Documents (1) for ISDA Comments on Proposed FATCA Regulations
ISDA Comments on Proposed FATCA Regulations
ISDA comment letter to the United States Department of the Treasury and Internal Revenue Service... Read more ISDA Comments on Proposed FATCA Regulations
Documents (1) for ISDA Comments on Proposed FATCA Regulations
Form Secured Party Notice of Exclusive Control and Form Pledgor Access Notice
for use with the ISDA Tri-Party IA Conflicting Instructions Provision and for possible inclusion in... Read more Form Secured Party Notice of Exclusive Control and Form Pledgor Access Notice
Documents (2) for Form Secured Party Notice of Exclusive Control and Form Pledgor Access Notice
ISDA Tri-Party IA Conflicting Instructions Provision
to address the situation where both an effective Notice of Exclusive Control and an effective... Read more ISDA Tri-Party IA Conflicting Instructions Provision
Documents (1) for ISDA Tri-Party IA Conflicting Instructions Provision
ISDA FATCA Market Education Note
The ISDA North American Tax Committee developed the ISDA FATCA Market Education Note as a... Read more ISDA FATCA Market Education Note
Documents (1) for ISDA FATCA Market Education Note
Revised version of the ISDA FATCA Provision
The ISDA North American Tax Committee developed the ISDA FATCA Provision, which market participants may... Read more Revised version of the ISDA FATCA Provision
Documents (1) for Revised version of the ISDA FATCA Provision
FATCA
To address the effects of FATCA on derivatives transactions, on August 15, 2012 ISDA published a... Read more FATCA
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Letter from the Secretary General of the Basel Committee on Banking Supervision (BCBS)
Letter from the Secretary General of the BCBS responding to ISDA letter of June 29... Read more Letter from the Secretary General of the Basel Committee on Banking Supervision (BCBS)