Company: WSBC
Filing Date: 2025-11-10
Form Type: 10-Q
Source: 0001193125-25-274353
Chunk: 13

Company: WESBANCO INC
Filing Date: 2025-11-10
Form: 10-Q
Item: Item 8
Chunk 13
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 an accounting policy election for those same asset classes. The amendments will be effective for annual reporting periods beginning after December 15, 2025, and interim reporting periods within those annual reporting periods. Early adoption is permitted in both interim and annual reporting periods in which financial statements have not yet been issued or made available for issuance. The adoption of this pronouncement is not expected to have a material impact on the Consolidated Financial Statements.ASU 2025-04 Compensation—Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606)In May 2025, the FASB issued ASU 2025-04, “Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606).” The amendments in this Update revise the Master Glossary definition of the term performance condition for share-based consideration payable to a customer. The revised definition incorporates conditions (such as vesting conditions) that are based on the volume or monetary amount of a customer’s purchases (or potential purchases) of goods or services from the grantor (including over a specified period of time). Additionally, the amendments in this Update clarify that a grantor should not apply the guidance in Topic 606 on constraining estimates of variable consideration to share-based consideration payable to a customer. The amendments in this Update are effective for all entities for annual reporting periods (including interim reporting periods