Comment letter regarding FASB Exposure Draft of “Proposed Statement of Financial Accounting Standards, Accounting for Hedging Activities, an amendment of…

Documents (1) for Comment letter regarding FASB Exposure Draft of “Proposed Statement of Financial Accounting Standards, Accounting for Hedging Activities, an amendment of…

Managing Risk for Australian Superannuation Funds

Assets managed by the Australian superannuation sector reached A$4.5 trillion in December 2025, equivalent to around 160% of Australia’s GDP. Given its size, the sector has rapidly expanded its global footprint, with the share of offshore investments growing as a...