Tag: International Accounting Standards Board (IASB)
In September 2024, ISDA carried out a survey of its members to obtain views on... Read more ISDA Publishes Results of Survey on AT1 Treatment in DRM Model
ISDA Letter to IASB on Contracts for Renewable Electricity
On July 17, ISDA submitted a comment letter to the International Accounting Standards Board (IASB)... Read more ISDA Letter to IASB on Contracts for Renewable Electricity
Documents (1) for ISDA Letter to IASB on Contracts for Renewable Electricity
Preparing for the Dynamic Risk Management Accounting Model
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
Documents (1) for 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 IASB on amendments to IFRS 9 and IFRS 7
On July 7, ISDA submitted a comment letter to the International Accounting Standards Board (IASB) in... Read more ISDA responds to IASB on amendments to IFRS 9 and IFRS 7
Documents (1) for ISDA responds to IASB on amendments to IFRS 9 and IFRS 7
Accounting for Digital Assets: Key Considerations
This paper explores the accounting implications of recent investment in and use of digital assets,... Read more Accounting for Digital Assets: Key Considerations