Understanding Accounting
Menu
External resource

ASU 2025-09 — Hedge Accounting Improvements

Official amendment source for five targeted Topic 815 hedge accounting improvements and their effective dates.

Authority and currency

About this authority

Publisher
Financial Accounting Foundation
Standing
Primary authority
Version
ASU 2025-09
Relevant parts
Summary and paragraphs 815-20-65-7 and related amendments
Currency
future · checked Aug 8, 2026

Open the primary source

The update addresses similar-risk groups, choose-your-rate debt, cash-flow hedges of nonfinancial forecast transactions, net written options, and a foreign-currency debt dual-hedge issue. The standards clock is part of every answer: issued is not the same as effective, and early adoption must be supported.