ISDA - International Swaps and Derivatives Association, Inc.

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International Financial Reporting Standards

International Financial Reporting Standards

ISDA’s work with the IASB, the European Commission and the UK's Department of Trade and Industry

Date	Title / Description	Documents
May 23, 2012	Netting and Offsetting: Reporting derivatives under U.S. GAAP and under IFRS The paper is intended to give the reader an insight into the different offsetting requirements under IFRS and U.S. GAAP and their impact on the new Basel III Leverage Ratio.
November 30, 2011	ISDA comment letter to the IASB’s Request for Views Agenda Consultation 2011 Comment letter responding to the IASB’s consultation on the determination of its future Agenda
November 15, 2011	ISDA comment letter to European Financial Reporting Advisory Group (EFRAG) on the IASB’s Request for Views Agenda Consultation ISDA comment letter to European Financial Reporting Advisory Group (EFRAG) on the IASB’s Request for Views Agenda Consultation
October 21, 2011	ISDA comment letter on the IASB’s ED/2011/3: Mandatory Effective Date of IFRS 9 ISDA comment letter on the IASB’s ED/2011/3: Mandatory Effective Date of IFRS 9
July 14, 2011	Comment lettter to IASB on ED/2011/1, Offsetting Financial Assets and Financial Liabilities Letter to International Accounting Standards Board
April 28, 2011	ISDA Comments on FASB/IASB Exposure Draft ISDA Comment Letter on ED/2011/1, Offsetting Financial Assets and Financial Liabilities
March 9, 2011	ISDA Comment Letter on Exposure Draft ED/2010/13 - Hedge Accounting
January 31, 2011	Effectives Dates and Transition Methods Comment letter submitted to the IASB.
November 26, 2010	Comment letter to IASB on exposure draft ED/2010/8: Insurance Contracts
November 15, 2010	Offsetting of Derivatives Assets and Liabilities (to IASB and FASB)

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