IAS 39 and ISDAFIX: Difference between pages

Revision as of 08:37, 27 August 2013

ISDAFIX is a benchmark reference rate for annual swap rates in CHF, EUR, GBP, JPY, USD and (historically up to April 2013) HKD.

Its uses include calculating:

ISDAFIX is calculated and published daily.

Published maturities differ slightly by currency, for example in USD they are: 1-10 years inclusive, 15, 20, and 30 years.

Sometimes written ISDA FIX, ISDAFix or ISDAfix.

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-International Accounting Standard 39, dealing with financial instruments: recognition and measurement.
+ISDAFIX is a benchmark reference rate for annual swap rates in CHF, EUR, GBP, JPY, USD and (historically up to April 2013) HKD.
-IAS 39 was largely superseded by the revised IFRS 9 'Financial Instruments' which came into full effect from January 2018.
+Its uses include calculating:
-== See also ==
+#Cash settlement amounts on the early termination of swaps.
-* [[ALFV]]
+#Exercise values for cash-settled swap options.
-* [[Available-for-sale]]
+#Mark to market valuations for swaps and other derivatives.
-* [[FRS 102]]
-* [[FRS 103]]
-* [[Hedge accounting]]
-* [[Hedge effectiveness]]
-* [[Held for trading]]
-* [[Held-to-maturity]]
-* [[HFT]]
-* [[IAS 18]]
-* [[IAS 32]]
-* [[IFRS  9]]
-* [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]]
-* [[International Financial Reporting Standards]]
-* [[Loans and receivables]]
-* [[MCT]]
-* [[Recognition]]
-===Other links===
+ISDAFIX is calculated and published daily.
-[http://www.treasurers.org/node/3333 IAS 39 implementation experience reported by ACT members, 2005]
-[[Category:Accounting,_tax_and_regulation]]
+Published maturities differ slightly by currency, for example in USD they are: 1-10 years inclusive, 15, 20, and 30 years.
-[[Category:Compliance_and_audit]]
+Sometimes written ISDA FIX, ISDAFix or ISDAfix.