ISDA Accounting Symposium: Hedge accounting, Digital assets, Regulatory reporting, and more!

Registration for this event is Complimentary.

Please note, registration for this event is separate from registration for the ISDA AGM.

This event will provide derivatives market participants with an update on recent accounting and regulatory developments. Key topics will include hedge accounting—featuring recent updates from the FASB on Hedge Accounting Improvements and the Definition of a Derivative and proposals (including recent feedback submitted to the FASB through an Invitation to Comment) from our members aimed at revising the current model to enhance risk management practices—as well as the IASB’s Risk Mitigation Accounting (RMA) initiative, which seeks to improve institutional management of portfolio interest rate risk connected with the use of the Common Domain Model (CDM) for reporting and compliance, which aims to standardize data and processes across firms and jurisdictions. In addition, attendees will receive the latest insights into how both the IASB and FASB are considering changes to accounting for digital assets such as cryptocurrencies, and the way that are our members think how they should work reflecting their growing significance in today's dynamic financial environment. The agenda further encompasses ESG-related transactions, examining how environmental, social, and governance considerations are being incorporated within derivatives markets, alongside new requirements and evolving approaches under pertinent standards. Case studies, regulatory perspectives, and networking opportunities with industry experts will also be featured, equipping participants with valuable knowledge to navigate these complex and rapidly changing areas.

Have a question for our speakers? Submit your question to the speakers ahead of the conference and we will do our best to have them answered the day of the event. Questions can be submitted up to 48 hours prior to the conference.

Upon completion of this symposium, attendees can expect to be able to:

1. Identify recent updates to U.S. GAAP hedge accounting guidance and determine their impact on derivatives and risk management strategies.
2. Evaluate proposed changes to the definition and scope of derivatives and assess their implications for financial reporting.
3. Analyze developments in portfolio risk mitigation accounting under IFRS and compare key differences with U.S. GAAP approaches.
4. Assess the application of the ISDA Common Domain Model (CDM) and determine its impact on data standardization and regulatory reporting.
5. Examine current accounting treatments for digital assets and identify key financial reporting challenges and considerations.
6. Evaluate the incorporation of ESG-linked features in derivatives and assess related accounting and disclosure requirements.
7. Interpret recent regulatory developments affecting derivatives markets and determine their implications for compliance and financial reporting.

Participants should have a basic understanding of financial accounting principles and familiarity with derivatives or financial instruments. No advanced preparation required.