Criteo S.A.CRTO

Criteo S.A. New Standards Disclosure

10-KFiled Feb 26, 20262 min read
Recently Adopted Accounting Pronouncements
In November 2023, the Financial Accounting Standards Board (FASB) Issued Accounting Standards Update
("ASU") 2023-07, Segment Reporting (Topic 280) - Improvements to Reportable Segment Disclosures. The ASU
requires that an entity disclose significant segment expenses impacting profit and loss that are regularly provided
to the CODM. The adoption of this ASU did not have a material impact on our consolidated financial statements.
In December 2023, the FASB issued ASU 2023-09, Improvements to Income Tax Disclosures, which improves the
transparency of income tax disclosures. The standard requires disaggregated information about a reporting
entity's effective tax rate reconciliation as well as information on income taxes paid. The adoption of this ASU was
applied on a prospective basis and did not have a material impact on our consolidated financial statements. See
Note 17 Income Taxes for more information.
Accounting Pronouncements Not Yet Adopted
In November 2024, the FASB issued ASU 2024-03, Income Statement—Reporting Comprehensive Income—
Expense Disaggregation Disclosures, which requires disaggregated disclosure of income statement expenses.
This standard is effective for annual periods beginning after December 15, 2026, with early adoption permitted.
We do not expect the adoption of this standard to have a material impact on our consolidated financial
statements.
In September 2025, the FASB issued ASU 2025-06, Intangibles - Goodwill and Other - Internal-Use Software,
which simplifies the capitalization guidance by removing the references to project stages, among other changes.
The new standard is effective for annual periods beginning after December 15, 2027. We are currently evaluating
the impact of the adoption of this standard on our consolidated financial statements.
In December 2025, the FASB issued ASU 2025-10, Government Grants, Accounting for Government Grants
received by Business Entities, which establishes guidance for business entities on how to recognize, measure,
present and disclose government grants received. The new standard is effective for annual periods beginning
after December 15, 2028. We are currently evaluating the impact of the adoption of this standard on our
consolidated financial statements.

Historical Timeline

Fiscal YearFiled
2025Feb 26, 2026Showing above
2024Feb 28, 2025
2023Feb 23, 2024
2022Feb 24, 2023
2021Feb 25, 2022
2020Feb 26, 2021

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 TaxesRevenueEarnings Per ShareFair ValuePP&EGoodwill & IntangiblesLeasesSegmentsCommitmentsStock Compensation