Derivative vs. revenue: Key impacts of new FASB guidance

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 operations 11:05 – Applying revenue versus financial instruments guidance 14:55 – Examples illustrating application of the share-based consideration guidance 22:59 – Effective date, transition, and adoption considerations For more information, read our In depth, FASB issues new standard on derivative and revenue scoping and check out chapter 3 of our Derivatives and hedging guide. Be sure to follow this podcast on your favorite podcast app and

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Derivative vs. revenue: Key impacts of new FASB guidance is an episode from PwC's CFOdirect podcast by PwC.

This episode is 26:07 long.

This episode was published on Mar 31, 2026.

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