FASB Exposure Draft
Proposed Accounting Standards Update:
Derivatives and Hedging (Topic 815)
Targeted Improvements to Accounting for Interest Rate Risk Hedging and Net Investment Hedging
[Last date for Comments: August 17, 2026]
FASB Exposure Draft
Proposed Accounting Standards Update:
Derivatives and Hedging (Topic 815)
Targeted Improvements to Accounting for Interest Rate Risk Hedging and Net Investment Hedging
[Last date for Comments: August 17, 2026]