New Accounting Standards

 

Recently adopted

 

There were no new standards that would have an impact on the consolidated financial statements for the year ended September 30, 2025.

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Historical Timeline

Fiscal YearFiled
2025Dec 5, 2025Showing above
2024Mar 31, 2025
2023Apr 12, 2024
2022Mar 28, 2023
2021Mar 29, 2022
2020Mar 30, 2021
2019May 4, 2020
2018Dec 21, 2018
2017Nov 29, 2017
2016Dec 5, 2016
2015Nov 18, 2015

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.