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.
Read the FASB announcement: XBRL Staff Issues for Comment Proposed GAAP Taxonomy Improvements for Proposed Update on the Accounting for Interest Rate Risk and Net Investment Hedging (June 17. 2026)
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