Accounting – Page 3 – International Swaps and Derivatives Association

To experience the full functionality of the ISDA website, it is necessary to enable Javascript in your browser.
Here are instructions on how to enable JavaScript in your web browser.

Tag: Accounting

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

Documents (1) for Netting and Offsetting: Reporting derivatives under US GAAP and IFRS

offsetting-under-us-gaap-and-ifrs-may-2012(pdf) will open in a new tab or window

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

Documents (1) for Form of Amendment to the 1994 ISDA Credit Support Annex subject to New York Law

form-of-amendment-to-the-1994-isda-csa-ny-law(pdf) will open in a new tab or window

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

Documents (1) for ISDA Comments on FASB/IASB Exposure Draft

accountingcommentletter20110429-release(pdf) will open in a new tab or window

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

Documents (1) for ISDA’s Comment Letter on Section 871(m) of the Internal Revenue Code of 1986

isda-letter-to-treasury(pdf) will open in a new tab or window