ALEXANDRIA REAL ESTATE EQUITIES, INC.ARE

ALEXANDRIA REAL ESTATE EQUITIES, INC. New Standards Disclosure

10-KFiled Jan 26, 20261 min read
On November 4, 2024, the FASB issued ASU 2024-03, Disaggregation of Income Statement Expenses, which will require
entities to provide enhanced disclosures related to certain expense categories included in line items on the statement of operations.
The ASU aims to increase transparency and provide investors with additional detailed information about the nature of expenses
reported on the face of the income statement. The new standard does not change the requirements for the presentation of expenses on
the face of the statement of operations.
Under this ASU, entities are required to disaggregate, in a tabular format, expense line items presented on the face of the
statement of operations — excluding earnings or losses from equity method investments — if they include any of the following expense
categories: purchases of inventory, employee compensation, depreciation, intangible asset amortization, and depreciation or depletion.
For any remaining items within each relevant expense line item, entities must provide a qualitative description of the nature of those
expenses. The new ASU is effective for annual reporting periods beginning after December 15, 2026 and interim reporting periods
beginning after December 15, 2027. Early adoption is permitted. We expect to adopt this ASU on January 1, 2027. Although the
adoption is not expected to have an impact on our financial statements, it is expected to result in incremental disclosures within the
footnotes to our consolidated financial statements.

Historical Timeline

Fiscal YearFiled
2025Jan 26, 2026Showing above
2024Jan 27, 2025
2023Jan 29, 2024
2022Jan 30, 2023
2021Jan 31, 2022
2020Feb 1, 2021
2019Feb 4, 2020
2018Feb 5, 2019
2017Jan 30, 2018
2016Jan 31, 2017
2015Feb 3, 2016

About New Standards Disclosures

New accounting standards disclosures describe recently adopted pronouncements and those not yet effective, along with management's assessment of their expected impact. This section provides an early warning system for upcoming changes to how a company reports its financial results, often years before the new rules take effect.

Key signals: when management describes a not-yet-adopted standard's impact as "material" or "still being evaluated," it signals potential significant changes to reported metrics upon adoption. Watch for standards that affect a company's core operations — for example, revenue recognition changes for software companies or lease accounting changes for retailers with large store footprints. The transition method chosen (full retrospective versus modified retrospective) affects comparability with prior periods. Companies that delay adoption to the latest permitted date may be struggling with implementation complexity. Compare the disclosed impact assessments against peers in the same industry to gauge whether management's expectations are reasonable.

Other Available Disclosures

Income TaxesEarnings Per ShareFair ValueLeasesSegmentsDebtCommitmentsStock CompensationPay vs Performance