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 ISDA Response on FASB Reference Rate Reform Guidance
Tag: Financial Accounting Standards Board (FASB)
ISDA response to FASB on Derivatives and Hedging
On January 14, ISDA responded to the Financial Accounting Standard Board’s (FASB) Consultation on the... Read more ISDA response to FASB on Derivatives and Hedging
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ISDA Response to FASB’s Exposure Draft on Reference Rate Reform
On October 7, 2019, ISDA’s responded to the Financial Accounting Standards Board’s (FASB) exposure draft... Read more ISDA Response to FASB’s Exposure Draft on Reference Rate Reform
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ISDA sends agenda requests to FASB
ISDA has written a letter to the Financial Accounting Standards Board (FASB) requesting that the... Read more ISDA sends agenda requests to FASB
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ISDA Responds to the FASB’s Proposal on SOFR
ISDA’s Accounting Committee supports the Financial Accounting Standards Board’s (FASB) actions to add the secured... Read more ISDA Responds to the FASB’s Proposal on SOFR
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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
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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 Netting and Offsetting: Reporting derivatives under US GAAP and IFRS