Thursday, June 18 - Monday, August 17, 2026 (60 Days)
Comment Period hosted by Financial Accounting Foundation || Read the Release Notes || Provide comment online

XBRL Staff at the Financial Accounting Standards Board (FASB) published for comment proposed GAAP Taxonomy Improvements related to the accounting for interest rate risk hedging and net investment hedging: Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Interest Rate Risk Hedging and Net Investment Hedging (Release Notes)

The comment period for the proposed Taxonomy Improvements related to Accounting Standards Update: Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Interest Rate Risk Hedging and Net Investment Hedging ends on August 17, 2026. Comments can be sent to xbrled@fasb.org. Please include the File Reference Number indicated on the cover of the Release Notes.