Legal rights, settlement mechanisms remain key to tokenised asset accounting, ISDA study finds

29th October, 2026

Aravind Bulusu
Survey analysis

A new analysis by International Swaps and Derivatives Association (ISDA) found that blockchain technology alone will not alter the accounting treatment of derivatives or securities financing transactions (SFTs) under the international financial reporting standards (IFRS) or US generally accepted accounting principles (GAAP).

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ABN AMRO
Bank of America
CBOE
Citi
Goldman Sachs
DRW Holdings
HSBC
J.P Morgan
Marex
Morgan Stanley
SGX
SocGen
Susquehanna
MUFG Investor Services
TP ICAP
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