Isda and TBMA respond to GASB views on derivatives

The International Swaps and Derivatives Association and the Bond Market Association (TBMA) have responded to the US’s Government Accounting Standards Board's (GASB) views on accounting and disclosure of derivatives and hedging activities by governmental entities.

In a comment letter to the GASB, the trade associations highlight the importance of issuing standards that improve the usefulness of financial reports based on the needs of the report users, as well as the need to balance costs and

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