LA-Z-BOY INC New Standards Disclosure
| ASU | Description | Adoption Date | ||||||||||||
| ASU 2023-09 | Income Taxes (Topic 740): Improvements to Income Tax Disclosures | Fiscal 2026 | ||||||||||||
| ASU | Description | Adoption Date | ||||||||||||
| ASU 2025-06 | Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software | Fiscal 2029 | ||||||||||||
| ASU 2025-05 | Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets | Fiscal 2027 | ||||||||||||
| ASU 2025-03 | Business Combinations (Topic 805) and Consolidation (Topic 810): Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity | Fiscal 2028 | ||||||||||||
| ASU 2024-04 | Debt - Debt with Conversion and Other Options (Subtopic 470-20): Induced Conversions of Convertible Debt Instruments | Fiscal 2027 | ||||||||||||
| ASU 2024-03 | Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses | Fiscal 2028 | ||||||||||||
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Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2026 | Jun 16, 2026 | Showing above |
| 2025 | Jun 17, 2025 | |
| 2024 | Jun 17, 2024 | |
| 2023 | Jun 20, 2023 | |
| 2022 | Jun 21, 2022 | |
| 2021 | Jun 15, 2021 | |
| 2020 | Jun 23, 2020 | |
| 2019 | Jun 18, 2019 | |
| 2018 | Jun 19, 2018 | |
| 2017 | Jun 20, 2017 | |
| 2016 | Jun 21, 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.