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 Response on FASB Reference Rate Reform Guidance
On November 13, ISDA responded to the Financial Accounting Standards Board’s (FASB) Reference No. 2020-900... Read more ISDA Response on FASB Reference Rate Reform Guidance
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ISDA’s Response to the IASB on General Presentation and Disclosures
On September 15, ISDA responded to the International Accounting Standards Board’s consultation on General Presentation... Read more ISDA’s Response to the IASB on General Presentation and Disclosures
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ISDA Responds to EFRAG on Benchmark Reform
On September 4, ISDA responded to the European Financial Reporting Advisory Group’s (EFRAG) invitation to... Read more ISDA Responds to EFRAG on Benchmark Reform
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Application of DAC 6 to Financial Products and Services
ISDA and the Association for Financial Markets in Europe (AFME) have published a paper on... Read more Application of DAC 6 to Financial Products and Services
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ISDA Responds on Tax Impact of LIBOR Withdrawal
On June 8, ISDA and UK Finance jointly wrote to HM Revenue & Customs (HMRC)... Read more ISDA Responds on Tax Impact of LIBOR Withdrawal
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ISDA’s Response to EFRAG on Benchmark Reform
On May 20, ISDA responded to the European Financial Reporting Advisory Group’s (EFRAG) Pre-Consultation on... Read more ISDA’s Response to EFRAG on Benchmark Reform
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ISDA Response to IASB on Benchmark Reform
On May 20, ISDA responded to the International Accounting Standards Board’s (IASB) Consultation on the... Read more ISDA Response to IASB on Benchmark Reform
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ISDA Requests Relief from SEC on Accounting
On May 1, ISDA wrote to the US Securities and Exchange Commission to request relief... Read more ISDA Requests Relief from SEC on Accounting
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ISDA response to FASB on Derivatives and Hedging
On January 14, ISDA responded to the Financial Accounting Standard Board’s (FASB) Consultation on the... Read more ISDA response to FASB on Derivatives and Hedging
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ISDA Response to FASB Exposure Drafts
On October 11, ISDA responded to the Financial Accounting Standards Board’s (FASB) proposals on debt-debt... Read more ISDA Response to FASB Exposure Drafts