FASB Reference Material: Derivatives Scope Refinements & Scope Clarification for Share-Based Non-cash Consideration

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FASB Reference Material

Accounting Standards Update
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
[September 2025]

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