Resources Useful Links New to the world of derivatives? Here are some useful links to get you started. Financial Accounting Standards Board (FASB) Financial Accounting Standards Board (FASB) – A not-for-profit organization responsible for developing generally accepted accounting principles (GAAP) within the US in the public’s interest. Commodity Futures Trading Commission (CFTC) Commodity Futures Trading Commission (CFTC): An independent agency of the US government that regulates futures and option markets. International Swaps and Derivatives Association (ISDA) International Swaps and Derivatives Association (ISDA): A trade organization of participants in the market for over-the-counter derivatives. Office of the Comptroller of the Currency (OCC) Office of the Comptroller of the Currency (OCC): An independent bureau within the US Department of the Treasury that serves to charter, regulate, and supervise all national banks and thrifts and the federal branches and agencies of foreign banks in the US.
