HYSTER-YALE, INC. New Standards Disclosure
| Standard | Description | Required Date of Adoption | Effect on the financial statements or other significant matters | |||||||||||||||||
| ASU 2024-03— Disaggregation of Income Statement Expenses | The guidance requires disaggregated disclosures of income statement expenses. | Annual periods after December 15, 2026 | The Company is currently evaluating the guidance and the effect on its related disclosures. | |||||||||||||||||
| ASU 2025-09— Derivatives and Hedging | The guidance expands the use of hedge accounting to more closely align with the economics of an entity's risk management activities. | Interim and annual periods after December 15, 2026 | The Company is currently evaluating the guidance and the effect on its related disclosures. | |||||||||||||||||
| ASU 2025-06— Intangibles — Goodwill and other — Internal use software | The guidance amends certain aspects of the accounting for and disclosure of software costs. | Interim and annual periods after December 15, 2027 | The Company is currently evaluating the guidance and the effect on its related disclosures. | |||||||||||||||||
| ASU 2025-11— Interim Reporting | The guidance provides additional guidance on interim disclosure reporting requirements and creates a disclosure principal that requires entities to disclose events since the end of the last annual reporting period that have a material impact on the entity. | Interim periods after December 15, 2027 | The Company is currently evaluating the guidance and the effect on its related disclosures. | |||||||||||||||||
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Mar 3, 2026 | Showing above |
| 2024 | Feb 25, 2025 | |
| 2023 | Feb 27, 2024 | |
| 2022 | Feb 27, 2023 | |
| 2021 | Feb 28, 2022 | |
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.