FASB Amends Guidance on Hedge Accounting

The FASB has issued ASU 2025-09, which amends certain aspects of the hedge accounting guidance in ASC 815. The ASU indicates that the purpose of the amendments is to “better enable entities to achieve and maintain hedge accounting for a greater number of highly effective economic hedges” while reducing the occurrence of missed forecasted transactions and unintuitive hedge dedesignation events.

For more information, see Deloitte’s November 25, 2025, Heads Up as well as the press release on the FASB’s Web site.