Proposed Accounting Standards Update · 2026

Proposed Accounting Standards Update 2026-ED200—Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Interest Rate Risk Hedging and Net Investment Hedging

The amendments in this proposed Update would broaden the application of hedge accounting by removing exceptions or limitations in the general hedge accounting model that related to three discrete hedge accounting issues.

For more information, see the following:

Proposed Accounting Standards Update 2026-ED200—Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Interest Rate Risk Hedging and Net Investment Hedging (PDF)

Issued: June 17, 2026

Comments Due: August 17, 2026

The Exposure Draft identifies the Codification Sections that may be changed upon issuance of the guidance.

Text as published in the FASB Accounting Standards Codification, Basic View.