FASB Staff Proposes Taxonomy Improvements Related to the Accounting for Interest Rate Risk Hedging and Net Investment Hedging
June 18, 2026
The FASB staff has released proposed GAAP taxonomy improvements related to its
recently issued proposed Accounting Standards Update (ASU)
Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting
for Interest Rate Risk Hedging and Net Investment Hedging. The
enhancements will go into effect provided that the proposed ASU is finalized.
For more information, see the release notes on the FASB’s Web site.