ASU 2025-09 (released November 25, 2025) introduces targeted hedge accounting improvements aimed at aligning reported results more closely with how companies actually manage interest rate, FX, and commodity risks. In this session, we will walk through the key updates, highlight where hedge eligibility expands or documentation burdens ease, and show quick real-world examples of how these changes may affect your financial statements and risk strategy.
Key Objectives
Outline the key changes in ASU 2025-09
Discuss how the updates impact common hedge relationships and accounting outcomes
Identify practical actions to consider now
Level: Intermediate
Advanced Preparation: None
Prerequisites: Basic understanding of derivatives and hedge accounting guidance
Field of Study: Specialized Knowledge
CPE Credit(s): 1.0
Delivery Method: Group Internet-Based