FASB seeks comment on hedge accounting guidance
June 20, 2026
FASB recently published a proposed ASU that aims to improve accounting guidance for interest rate risk hedging and net investment hedging.
During FASB’s 2025 agenda consultation project and other outreach, stakeholders acknowledged the board’s recent efforts to better align hedge accounting with the economics of entities’ risk management strategies, according to a news release.
Stakeholders emphasized three issues that could be addressed through limited, targeted amendments to the guidance that would provide preparers and investors with meaningful benefits by better reflecting the economics of risk management activities. The comment deadline is Monday, Aug. 17.
FASB also published a proposed ASU designed to improve guidance for certain market-return cash balance plans based on a recommendation from its Emerging Issues Task Force. Read more.