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ASU 2025-07: Changing Scope of Derivatives Accounting + Clarifying Accounting for Share-Based Noncash Consideration

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On September 29, 2025, the FASB issued Accounting Standards Update (ASU) 2025-07, Derivatives and Hedging (Topic 815) and Revenue from Contracts with Customers (Topic 606): Derivatives Scope Refinements and Scope Clarification for Share-Based Noncash Consideration from a Customer in a Revenue Contract. ASU 2025-07 addresses two issues:

  • Issue 1: Derivatives Scope Refinements -- The amendments in ASU 2025-07 exclude from derivative accounting nonexchange-traded contracts with underlyings that are based on operations or activities specific to one of the parties

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