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FASB pubs updated derivatives scope guidance
Yahoo Finance·2025-09-30 23:55

This story was originally published on CFO Dive. To receive daily news and insights, subscribe to our free daily CFO Dive newsletter. Dive Brief: The Financial Accounting Standards Board published updated guidance related to how to account for derivatives, hedging and revenue from contracts that clarifies the scope of the existing standards in the Topics 815 and 606, according to a Monday release from the U.S. accounting standards setter. Under exceptions outlined in the update, the new derivative accou ...