On November 25, 2025, the FASB issued Accounting Standards Update (ASU) 2025-09, Derivatives and Hedging (Topic 815): Hedge Accounting Improvements. ASU 2025-09 clarifies the application of previous hedge accounting guidance and addresses emerging issues identified by stakeholders, including those related to reference rate reform. Certain amendments in ASU 2025-09 are intended to allow an entity’s financial reporting to more closely reflect economic hedging strategies for highly effective cash flow hedges of groups of forecasted transactions, including nonfinancial forecasted transactions. Other
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ASU 2025-09: Continued Refinements to Hedge Accounting
Dec 03, 2025 · 1 min read
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Download the CPEA Alert - December 2025 - ASU 2025-09 Continued Refinements to Hedge Accounting
File name: CPEA Alert - December 2025 - ASU 2025-09 Continued Refinements to Hedge Accounting.pdf
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