Authority and currency
About this authority
- Publisher
- Financial Accounting Foundation
- Standing
- Primary authority
- Version
- ASU 2025-04
- Relevant parts
- Summary, amendments to Topics 606 and 718, effective date, and basis
- Currency
- future · checked Aug 8, 2026
The module keeps this amendment in a pending standards-clock lane. Its revised customer performance-condition definition, forfeiture changes, and Topic 606 interaction do not silently replace the current employee or operating- nonemployee award routes.