Financial Accounting Standards Board (FASB) – 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: Financial Accounting Standards Board (FASB)

Tax & Accounting | October 29, 2024

ISDA Letter to FASB on Share-based Payment from a Customer in a Revenue Contract

On October 21, ISDA submitted a response to the Financial Accounting Standards Board (FASB) on... Read more

Documents (1) for ISDA Letter to FASB on Share-based Payment from a Customer in a Revenue Contract

ISDA Letter to FASB on Share-based Payment from a Customer in a Revenue Contract(pdf) will open in a new tab or window

Tax & Accounting | March 20, 2024

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

Documents (1) for ISDA Responds to FASB on Induced Conversion of Convertible Debt

ISDA responds to FASB on induced conversion of convertible debt(pdf) will open in a new tab or window

Tax & Accounting | June 14, 2022

ISDA Responds to FASB on Exposure Draft

On June 6, 2022, ISDA submitted a comment letter to the Financial Accounting Standards Board... Read more

Documents (1) for ISDA Responds to FASB on Exposure Draft

ISDA Responds to FASB on Exposure Draft(pdf) will open in a new tab or window

Tax & Accounting | May 10, 2022

Accounting for Digital Assets: Key Considerations

This paper explores the accounting implications of recent investment in and use of digital assets,... Read more

Documents (1) for Accounting for Digital Assets: Key Considerations

Accounting for Digital Assets Key Considerations(pdf) will open in a new tab or window

Tax & Accounting | September 29, 2021

ISDA Submits Letter to FASB on Future Agenda

On September 22, 2021, ISDA submitted a letter to the Financial Accounting Standards Board (FASB)... Read more

Documents (1) for ISDA Submits Letter to FASB on Future Agenda

ISDA Submits Letter to FASB on Future Agenda(pdf) will open in a new tab or window

Tax & Accounting | July 5, 2021

ISDA Submits Letter to FASB on Proposed Accounting Standards Update

On July 2, ISDA submitted a letter to the Financial Accounting Standards Board (FASB) in... Read more

Documents (1) for ISDA Submits Letter to FASB on Proposed Accounting Standards Update

ISDA Submits Letter to FASB on Proposed Accounting Standards Update(pdf) will open in a new tab or window

Tax & Accounting | June 10, 2021

ISDA Submits Letter to FASB on Scope of Fair Value Option

On June 8, ISDA submitted a letter requesting that the Financial Accounting Standards Board (FASB)... Read more

Documents (1) for ISDA Submits Letter to FASB on Scope of Fair Value Option

ISDA Letter to FASB on Scope of Fair Value Option(pdf) will open in a new tab or window

Tax & Accounting | June 10, 2021

ISDA Asks FASB to Consider Crypto Assets Accounting

On June 7, ISDA submitted a letter to the Financial Accounting Standards Board (FASB), asking... Read more

Documents (1) for ISDA Asks FASB to Consider Crypto Assets Accounting

Agenda Request - Investors accounting for crypto assets(pdf) will open in a new tab or window

Tax & Accounting | December 18, 2020

ISDA Response to the FASB on Equity

On December 18, ISDA responded to the Financial Accounting Standards Board (FASB) to support its... Read more

Documents (1) for ISDA Response to the FASB on Equity

ISDA letter to FASB Ref no 2020-800 on Modifications or Exchanges website (pdf) will open in a new tab or window

Tax & Accounting | November 18, 2020

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

Documents (1) for ISDA Response on FASB Reference Rate Reform Guidance

ISDA Response on FASB Reference Rate Reform Guidance(pdf) will open in a new tab or window