Report
•Published 2 Oct 2026

Unlocking the age of NAV resilience in 2026.

Explore how NAV production is transforming, the core themes shaping change, the problem statements, and a view of the next five years.

Unlocking the age of NAV resilience in 2026.

In Partnership with

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In partnership with FIS®, the research draws on responses from more than 405 financial services professionals, including asset managers and fund administrators, to examine how investment accounting is changing in 2026.

NAV resilience

Contingency
40% of businesses are seeking a contingent NAV provider, indicated by a progress bar.

NAV resilience is moving rapidly from theory to direct budgetary spend.

Firms are giving greater attention to contingency and secondary NAV capacity.

Accuracy over speed

Focus
86% of respondents plan to accelerate NAVs over the next two years.

The root issue for the industry is no longer late NAVs, it’s corrected NAVs.

As firms look to speed up, process resilience now matters more than speed alone.

Real-time visibility

Client demand
Orange gauge shows 77% of businesses seeing rising real-time demand.

Settlement compression and shifting customer pressures are magnifying operational vulnerabilities.

Settlement compression and shifting customer pressures are magnifying operational vulnerabilities.

The demands on NAV production are increasing.

More complex portfolios, T+1 settlement, growing expectations for real-time visibility and persistent data friction are all adding pressure to investment accounting processes.

Our latest research shows how firms are responding.

  • The five core themes changing the shape of investment accounting

  • The five problem statements for scaling today’s processing infrastructure

  • Time being identified as the biggest problem

  • How NAV production is transforming

  • The research also examines the pressures behind these decisions, including T+1, data and system friction, corrected NAVs, distributor relationships and growing operational complexity.

With just over 30% of total operations spend allocated to trade processing, valuation and reporting, investment accounting is already a significant cost base. The question for firms is how that spend can support more resilient and scalable NAV production.

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