Tag: Accounting
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
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
Documents (1) for Accounting for Cross-product Netting
Accounting for Carbon Credits
At present, there are no specific International Financial Reporting Standards (IFRS) or US Generally Accepted... Read more Accounting for Carbon Credits
Documents (1) for Accounting for Carbon Credits
ISDA Crypto Forum 2022 Opening Remarks
ISDA Crypto Forum 2022 October 26, 2022 Opening Remarks Scott O’Malia, ISDA Chief Executive Good... Read more ISDA Crypto Forum 2022 Opening Remarks
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Developing Standards for ESG
Investments and hedges linked to environmental, social and governance (ESG) factors are growing fast, seen... Read more Developing Standards for ESG
Documents (0) for Developing Standards for ESG
ISDA Publishes Papers to Further Develop ESG Standards and Accounting Practices
ISDA has today launched two new whitepapers examining key aspects of the fast-growing market for... Read more ISDA Publishes Papers to Further Develop ESG Standards and Accounting Practices
Documents (1) for ISDA Publishes Papers to Further Develop ESG Standards and Accounting Practices
Interest Rate Benchmark Reform: Impact on Accounting under IFRS
ISDA’s director of risk & capital, Antonio Corbi, along with speakers from Ernst & Young,... Read more Interest Rate Benchmark Reform: Impact on Accounting under IFRS