Consideration Payable to a Customer (FASB Proposal)
BY ACCESSING THE FASB DOCUMENTS ON THIS SITE, YOU ACCEPT AND AGREE TO THESE FASB TERMS AND THE WEBSITE TERMS AS APPLIED TO YOUR USE OF THIS SITE OR ANY FASB LICENSED DOCUMENTS.
On October 22, 2026, the Financial Accounting Standards Board (FASB) proposed an Accounting Standards Update (the proposed ASU), Revenue from Contracts With Customers (Topic 606): Consideration Payable to a Customer, which specifies the context in which when payments made on behalf of a customer, or to a customer’s customer, qualify as consideration payable to a customer in accordance with ASC 606.
Download the Bulletin for more information.