Accounting – Page 2 – International Swaps and Derivatives Association

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Tag: Accounting

Press Releases | September 7, 2021

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

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Webcasts & videos | July 15, 2020

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

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derivatiViews | June 10, 2019

Benchmarks and Accounting

As awareness of benchmark reform has increased, so too has understanding of the various issues.... Read more

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Speeches & testimony | May 9, 2017

Keynote speech by Mr Pedro Duarte Neves, Vice-Governor of the Banco de Portugal, at the Accounting for Derivatives and Financial Instrument meeting organized by ISDA, Lisbon, May 8, 2017

Impacts and Concerns about IFRS9 Implementation Keynote speech by Mr Pedro Duarte Neves, Vice-Governor of... Read more

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Capital | October 15, 2015

Consideration of Accounting Analysis for CCP Recovery and Continuity Tools

This paper examines some factors that central counterparties (CCPs) should consider in structuring partial tear-up... Read more

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Capital | June 29, 2012

Investment securities – interlink between accounting and regulations — AFS and OCI treatment under Basel III – removal of prudential filters and interaction with accounting rules under US GAAP and IFRS

ISDA letter to global regulators (including Basel, Fed, IASB, FASB, OCC, European Commission) expressing ISDA’s... Read more

Documents (1) for Investment securities – interlink between accounting and regulations — AFS and OCI treatment under Basel III – removal of prudential filters and interaction with accounting rules under US GAAP and IFRS

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Studies | May 23, 2012

Netting and Offsetting: Reporting derivatives under US GAAP and IFRS

Historically, the Europe-based International Accounting Standards Board (IASB) has permitted significantly less balance sheet offsetting... Read more

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Trading | December 6, 2011

Form of Amendment to the 1994 ISDA Credit Support Annex subject to New York Law

that addresses the segregation of IA (Independent Amount) with a custodian

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Press Releases | April 29, 2011

ISDA Comments on FASB/IASB Exposure Draft

Click to read Comment Letter NEWS RELEASE For Immediate Release ISDA Comments on FASB/IASB Exposure... Read more

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Press Releases | March 25, 2011

ISDA’s Comment Letter on Section 871(m) of the Internal Revenue Code of 1986

ISDA’s Comment Letter on Section 871(m) of the Internal Revenue Code of 1986Read the Comment

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