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The Swap

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The Swap

International Swaps and Derivatives Association, Inc.

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Take a walk into the world of derivatives, as ISDA explores developments in financial markets, risk management, regulation and technology. Featuring interviews with top experts in trading, policy, risk and economics, The Swap asks why the issues that matter actually matter. See acast.com/privacy for privacy and opt-out information.
 
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show series
 
This podcast covers a range of key points for consideration in reflecting the impact of COVID-19 in year-end financial statements. Hosted by Reinhard Dotzlaw (KPMG Global IFRS leader), this episode offers insights from KPMG specialists who each share their thoughts on questions to ask about going concern, impairment, rent concessions, government as…
 
The European Commission has a busy end to 2021 in store, with publication of new capital measures due in October, continuing work to enable the transition to a climate-neutral economy by 2050 and an ongoing initiative to review its flagship markets legislation. The EC’s Sean Berrigan discusses the EU’s regulatory priorities See acast.com/privacy fo…
 
Regulatory reforms over the past decade helped banks weather the coronavirus crisis, but what’s in store in the future? What will it take to be a leading investment bank, and to what extent will technology be the differentiating factor? JP Morgan analyst Kian Abouhossein gives his views. See acast.com/privacy for privacy and opt-out information.…
 
All companies are facing climate-related risks and opportunities – and are making strategic decisions in response. To complement the launch of our Climate change financial reporting resource centre, Reinhard Dotzlaw asks the authors of its first articles to each give an insight into how these climate-related risks and strategic decisions could impa…
 
Buying or selling a business may be a step too far for you – you may simply want to partner with others. If that’s the case, figuring out what type of transaction you have entered into can be tricky. The accounting really depends on whether you are jointly controlling a business, you’re buying a share in another company or simply bringing in invest…
 
Unlike acquiring a business, there isn’t one single IFRS standard that covers selling a business. Instead, there are several standards that you’ll need to consider along the way, from when you first start thinking about selling a business right up until the cash is in the bank. In this podcast, Peter Carlson and Julia LaPointe look at the relevant …
 
As the world begins to emerge from the COVID-19 pandemic, merger and acquisition (M&A) activity is on the rise. Companies should be aware of the accounting requirements before the transaction takes place so the implications can be considered as the deal is being negotiated. In this podcast, Andrea Schriber and Julia LaPointe look at the relevant IF…
 
The financial industry has increased its focus on improving gender diversity in the workforce in recent years, but there is still a long way to go. How can firms gain momentum in tackling this issue and what impact has the coronavirus pandemic had on diversity initiatives? PIMCO’s Tracey Jordal and Amanda Pullinger from 100 Women in Finance give th…
 
What has the end of the Brexit transition period meant for derivatives markets, and how will the priorities of EU and UK regulators shift now that Brexit is finally done? Are the EU and UK entering into a new era of strategic rivalry in financial services? Donald Ricketts, head of financial services at FleishmanHillard, gives his thoughts. See acas…
 
As sustainable finance rises up the agenda around the world, ambitious targets are being set to support the transition to a green economy. What role will the derivatives market play in supporting hedging and standardization? Bob Litterman, founder of Kepos Capital and chair of the CFTC’s climate-related market risk subcommittee, shares his perspect…
 
After a year that saw a global pandemic, a US election and ongoing negotiations over a post-Brexit trade deal between the EU and UK, what does 2021 have in store? How will Brexit, LIBOR reform and a Biden administration affect derivatives markets? D. E. Shaw’s Darcy Bradbury and Société Générale’s Eric Litvack give their views. See acast.com/privac…
 
This podcast offers clear and concise points to consider on reflecting the impact of COVID-19 in year-end financial statements. Hosted by Reinhard Dotzlaw (KPMG Global IFRS leader), this episode offers insights from KPMG specialists who each share their thoughts on the key questions to ask about going concern, impairment, rent concessions, governme…
 
We know the Biden administration will prioritize major issues like COVID-19 and climate change, but what does the US election result mean for the direction of US financial regulation? Paul Atkins, chief executive of Patomak Global Partners, and Fred Hatfield, director, Intercontinental Exchange, give their views. See acast.com/privacy for privacy a…
 
LIBOR is on its way out – but what will replace it? What alternative rates are available, how widely used are they and what needs to happen to bolster liquidity? In this episode, Jack Hattem, managing director in global fixed income at BlackRock, and Subadra Rajappa, head of US rates strategy at Société Générale, give a traders’ perspective on the …
 
With hundreds of trillions of dollars in derivatives, bonds, loans and mortgages linked to LIBOR, shifting to alternative rates is one of the biggest structural changes financial markets have ever faced. In this episode, Frances Hinden, vice president for treasury operations at Shell and vice chair of the Working Group on Sterling Risk-Free Referen…
 
Many companies use benchmark interest rates – e.g. in their loan instruments, lease contracts and in hedge accounting. The replacement of some of these rates with alternative benchmark rates is expected to be mostly completed by the end of 2021. In this podcast, Colin Martin and Stewart Hagell discuss the targeted accounting relief that has been ma…
 
Many companies are keen to recognise the impact of COVID-19 in P&L now, but this means finding the right balance between under- and over-providing for its impacts. In this podcast, Irina Ipatova and Ian Greenwood provide a reminder of what can and can’t be provided for. 'IFRS' is a registered trademark of the IFRS Foundation and is used by KPMG IFR…
 
Governments around the world have implemented a broad range of actions to help companies during the COVID-19 coronavirus pandemic. Many – but not all – of these actions can be accounted for under IAS 20 Accounting for Government Grants. In this podcast, Brian O’Donovan and Julia La Pointe discuss the exceptions as well as the rules to using this st…
 
COVID-19 has completely changed the macroeconomic landscape; the level of uncertainty about the future economic outlook and the related market volatility pose significant challenges for management when making estimates. In our latest podcast, Reinhard Dotzlaw, Matt Cook and Michal Dusza provide their insights on some of the key challenges around ma…
 
The effective date for IFRS 17 Insurance Contracts is now 1 January 2023, following the decision to delay implementation for a year. Now that there is more certainty about the standard, this is a good time to talk about the preparation that will need to be done. In this podcast, KPMG's global insurance accounting change lead, Mary Trussell speaks w…
 
Most companies are likely to be impacted by the COVID-19 coronavirus pandemic, either directly or indirectly, and the increased economic uncertainty and risk may have significant financial reporting implications. In this podcast, KPMG’s global IFRS leader, Reinhard Dotzlaw, asks Gabriela Kegalj, Chris Spall and Brian O’Donovan to share their insigh…
 
Plans to move away from the London Interbank Offered Rate (LIBOR), and other IBORs, will bring significant challenges for all companies with exposures to these rates, not just banks. In this podcast, Colin Martin, May Tiem Gillen and Sarah Kindzerske take a wider look at why the reforms have been proposed, what they are and why they are so importan…
 
Last year saw huge price volatility in cryptocurrencies and their credibility was questioned as a result. Today, much of the hype has settled down and cryptoasset markets are showing signs of maturing. In this podcast, Brian O'Donovan, Charlotte Lo and Susanne Dixon examine some of the accounting and tax implications arising from changes in the cry…
 
The uncertainty around Brexit may impact a company’s balance sheet and profit or loss – and therefore its KPIs. It presents challenges to many companies – both UK and non-UK – when preparing estimates and forward-looking assessments. To follow up on the last episode, Tim Copnell, Pamela Taylor and Irina Ipatova look in more detail at some of the sp…
 
Brexit is not just an issue for UK companies. If you have any exposure – direct or indirect – to the UK, then your supply chain, your customer demand, your taxes, tariffs or financing may be affected... In this podcast, Tim Copnell, Pamela Taylor and Irina Ipatova discuss what Brexit means or could mean for the annual report. 'IFRS' is a registered…
 
The new lease accounting standards are now effective for calendar year-end companies, both under IFRS and US GAAP. In this podcast, Dean Bell, Markus Kreher and Brian O’Donovan discuss the findings of KPMG’s Global Lease Accounting Survey and explore what companies can do to overcome the challenges of complying. 'IFRS'is a registered trademark of t…
 
Ruben Rog, Julianna Obal and Dan Bealing discuss where the average company should realistically be with their preparations for IFRS 16 Leases and what they should be prioritising. 'IFRS' is a registered trademark of the IFRS Foundation and is used by KPMG IFRG Limited under licence subject to the terms and conditions contained therein. Please conta…
 
Companies are finding that their interactions with crypto-assets are increasing. In this podcast, Andrew Schofield and Charlotte Lo examine some of the risk and governance issues that management and audit committees need to bear in mind. 'IFRS' is a registered trademark of the IFRS Foundation and is used by KPMG IFRG Limited under licence subject t…
 
In this podcast, Eric Peterson and Sarah Kindzerske discuss some of the key issues facing corporates when applying IFRS 9 Financial Instruments to hedge accounting. 'IFRS' is a registered trademark of the IFRS Foundation and is used by KPMG IFRG Limited under licence subject to the terms and conditions contained therein. Please contact the IFRS Fou…
 
In this podcast, Brian Fields and Emma Hunter deliver a high-level overview of emerging blockchain technology and discuss some of its key impacts and implications. 'IFRS' is a registered trademark of the IFRS Foundation and is used by KPMG IFRG Limited under licence subject to the terms and conditions contained therein. Please contact the IFRS Foun…
 
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