Angela Fergason
Partner and standard-setting leader in PwC's National Office specializing in revenue and employee compensation arrangements and consulting on accounting issues affecting technology companies.
Best podcasts with Angela Fergason
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Mar 31, 2026 • 26min
Derivative vs. revenue: Key impacts of new FASB guidance
Angela Fergason, revenue and compensation accounting partner at PwC, and Bret Dooley, PwC Deputy Chief Accountant for financial instruments, unpack FASB’s ASU 2025-07. They discuss the new derivative scope exception tied to operations. They explain when share-based customer payments fall under revenue versus financial-instrument guidance. They use real-world examples and cover transition and adoption considerations.
