Illustration of the FASB Investor Advisory Committee May 2026 recap — disclosure themes on data center financing, private credit, stablecoins, hedge accounting, DISE, and debt restructurings
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FASB Investor Advisory Committee May 2026: 5 Key Themes

BySW Accounting admin

What is the FASB hearing from investors right now? At its May 28, 2026 meeting, the FASB’s Investor Advisory Committee (IAC) flagged where today’s financial statements fall short for investors — and where new disclosure may be coming. Top themes: (1) data center financing and private credit are growing complex and opaque; (2) whether certain…

Fasb hedge accounting updates 2026 featured

FASB Hedge Accounting Updates 2026: What Every CPA Must Know

BySW Accounting admin

What are the new FASB hedge accounting changes for 2026? The FASB approved targeted improvements in February 2026 that allow hedging of interest rate risk for held-to-maturity (HTM) debt securities, remove the OIS parameter from the SOFR benchmark rate, and expand net investment hedging for float-to-float cross-currency swaps. These changes apply to all entities and…