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…
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…
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…
