Derivative vs. revenue: Key impacts of new FASB guidance
About this episode
This episode discusses the new FASB guidance on derivatives and its implications for revenue recognition.
ASU 2025-07, Derivatives Scope Refinements and Scope Clarification for Share-Based Noncash Consideration from a Customer in a Revenue Contract, is new FASB guidance that adds a derivative scope exception and clarifies the boundary between revenue and financial instruments guidance for share-based non-cash consideration from customers. In this episode, we discuss: 2:39 – New derivative scope exception for contracts tied to operations11:05 – Applying revenue versus financial instruments g...
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