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 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
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ISDA Responds to IFRS on Exposure Draft Disclosure Requirements
On January 12, 2022, ISDA submitted a response to the International Accounting Standards Board on... Read more ISDA Responds to IFRS on Exposure Draft Disclosure Requirements
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ISDA Submits Letter to FASB on Future Agenda
On September 22, 2021, ISDA submitted a letter to the Financial Accounting Standards Board (FASB)... Read more ISDA Submits Letter to FASB on Future Agenda
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Accounting Analysis for ESG-related Transactions and the Impact on Derivatives
This paper considers the growing trend of market participants entering into transactions linked to environmental,... Read more Accounting Analysis for ESG-related Transactions and the Impact on Derivatives
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ISDA Submits Letter on Amendments to IFRS Foundation Constitution
On July 5, ISDA submitted a letter to the IFRS Foundation in response to its... Read more ISDA Submits Letter on Amendments to IFRS Foundation Constitution
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ISDA Submits Letter to FASB on Proposed Accounting Standards Update
On July 2, ISDA submitted a letter to the Financial Accounting Standards Board (FASB) in... Read more ISDA Submits Letter to FASB on Proposed Accounting Standards Update
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ISDA Submits Letter to FASB on Scope of Fair Value Option
On June 8, ISDA submitted a letter requesting that the Financial Accounting Standards Board (FASB)... Read more ISDA Submits Letter to FASB on Scope of Fair Value Option
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ISDA Asks FASB to Consider Crypto Assets Accounting
On June 7, ISDA submitted a letter to the Financial Accounting Standards Board (FASB), asking... Read more ISDA Asks FASB to Consider Crypto Assets Accounting
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ISDA Response to the FASB on Equity
On December 18, ISDA responded to the Financial Accounting Standards Board (FASB) to support its... Read more ISDA Response to the FASB on Equity
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ISDA’s Response on Sustainability Reporting
On December 17, ISDA responded to the International Financial Reporting Standards (IFRS) Foundation on its... Read more ISDA’s Response on Sustainability Reporting