ABA Banking Journal Hidden

FASB to consider hedge accounting in HTM securities

By

Use this page to get oriented quickly.

The brief below is a reading aid. The original source material and source link remain the governing reference.

Operational Brief

The Financial Accounting Standards Board (FASB) has approved projects to amend existing guidance on derivative accounting, in response to requests from the American Bankers Association and other stakeholders. The projects will consider hedge accounting for Held-to-Maturity (HTM) securities.

Why It Matters for Texas Credit Unions

The article does not explicitly mention Texas, TX, TCUD, or any Texas-specific entities. This is a general FASB proposal that applies to all credit unions but lacks specific relevance to Texas.

Who this most likely affects

Bounded site guidance: This item is most likely relevant for boards, executive leadership, and governance owners.

Why this fit: The source language points to governance, management, or supervisory posture rather than a narrow line function.

This is site guidance, not a formal determination. ABA Banking Journal and the original source material remain the governing reference.

Private Follow-Up

Save this for follow-up.

Sign in to keep a private note, target date, or reminder for this item.

Sign in to save this item Create account

Original Source Material

Responding to requests by ABA and other stakeholders, the Financial Accounting Standards Board approved specific projects to amend existing guidance on derivative accounting. The post FASB to consider hedge accounting in HTM securities appeared first on ABA Banking Journal .