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Our To the Point discusses the FASB’s proposal to exclude from the scope of derivative accounting contracts with underlyings that are based on the operations or activities of one of the parties to the contract. The proposal would also clarify that an entity receiving a share-based payment from a customer that is consideration for the transfer of goods or services in a revenue contract would apply the guidance on noncash consideration in ASC 606. Comments are due by 21 October 2024.