FASB Posts Highlights of IAC’s May 28 Meeting
June 8, 2026
The FASB’s Investor Advisory Committee (IAC) held a meeting on May
28, 2026. Topics addressed at the meeting included:
-
Emerging issues and trends, particularly those associated with data center financing and private credit.
-
The threshold for classifying certain digital assets (e.g., stablecoins) as cash equivalents, including the disclosures that would need to be provided.
-
Potentially reconsidering the hedge accounting model to facilitate the reflection of risk management activities in companies’ financial statements.
-
The benefits of the FASB’s new requirements related to disaggregated disclosures about income statement expenses.
-
The borrower’s accounting for debt restructurings.
The IAC’s next meeting is scheduled for November 12, 2026. For more information about
the May 28 meeting, see the meeting recap on the FASB’s Web site.