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 EFRAG on Prepayment Options with Negative Compensation
ISDA has responded to the European Financial Reporting Advisory Group’s (EFRAG) invitation to comment on... Read more ISDA Responds to EFRAG on Prepayment Options with Negative Compensation
Documents (2) for ISDA Responds to EFRAG on Prepayment Options with Negative Compensation
ISDA Responds to IFRS 13 Post-implementation Review
ISDA has responded to the International Accounting Standards Board’s IFRS 13 Post-implementation Review public consultation.... Read more ISDA Responds to IFRS 13 Post-implementation Review
Documents (1) for ISDA Responds to IFRS 13 Post-implementation Review
ISDA Responds to the EFRAG Request on IASB’s ED/2017/3 Prepayment Features with Negative Compensation
ISDA has responded to European Financial Reporting Advisory Group’s (EFRAG) request for comments on the... Read more ISDA Responds to the EFRAG Request on IASB’s ED/2017/3 Prepayment Features with Negative Compensation
Documents (1) for ISDA Responds to the EFRAG Request on IASB’s ED/2017/3 Prepayment Features with Negative Compensation
ISDA Responds to the IASB’s ED/2017/3 Prepayment Features
ISDA has responded to the International Accounting Standards Board’s (IASB) proposal to amend IFRS 9... Read more ISDA Responds to the IASB’s ED/2017/3 Prepayment Features
Documents (1) for ISDA Responds to the IASB’s ED/2017/3 Prepayment Features
ISDA responds to the IFRIC on IFRS 9 Financial Instruments
ISDA has responded to the International Financial Reporting Standards Interpretations Committee’s tentative agenda decision made... Read more ISDA responds to the IFRIC on IFRS 9 Financial Instruments
Documents (1) for ISDA responds to the IFRIC on IFRS 9 Financial Instruments
ISDA responds to the EFRAG on the IASB ED/2017/3 Prepayment Features
ISDA has responded to the European Financial Reporting Advisory Group’s (EFRAG) request for advanced comments... Read more ISDA responds to the EFRAG on the IASB ED/2017/3 Prepayment Features
Documents (1) for ISDA responds to the EFRAG on the IASB ED/2017/3 Prepayment Features
CCP Rule Book Changes on Settled-to-Market Model/Impact on Hedge Acctg
On January 4, 2017, ISDA’s Accounting Committee issued a confirmation letter to the Staff of... Read more CCP Rule Book Changes on Settled-to-Market Model/Impact on Hedge Acctg
Documents (4) for CCP Rule Book Changes on Settled-to-Market Model/Impact on Hedge Acctg
ISDA responds to the FASB on improvements to hedge accounting rules
On November 4, 2016, ISDA’s Accounting Committee responded to a Financial Accounting Standards Board proposal... Read more ISDA responds to the FASB on improvements to hedge accounting rules
Documents (1) for ISDA responds to the FASB on improvements to hedge accounting rules
ISDA Comment letter supporting delay of implementation date for 871(m)
ISDA comment letter to the United States Department of the Treasury in support of comments... Read more ISDA Comment letter supporting delay of implementation date for 871(m)
Documents (1) for ISDA Comment letter supporting delay of implementation date for 871(m)
ISDA Comment on proposed regulations concerning notional principal contracts with nonperiodic payments
ISDA comment letter to the United States Department of the Treasury regarding the proposed regulations... Read more ISDA Comment on proposed regulations concerning notional principal contracts with nonperiodic payments