Illustration of FASB's proposed hedge accounting update to Topic 815 — interest rate and currency risk balancing on a scale with a line chart
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FASB Proposed Hedge Accounting Update (Topic 815) 2026

BySW Accounting admin

What is the FASB changing about hedge accounting in 2026? On June 17, 2026, the FASB issued a proposed hedge accounting update to Topic 815 with three targeted changes: hedging interest rate risk on held-to-maturity securities, using any tenor of SOFR, and expanding eligible net investment hedging instruments. Comments are due August 17, 2026. If…