Adoption and Pending Adoption of Recent Accounting Pronouncements

The following table provides a brief description of recently issued accounting standards, those adopted in the current period and those not yet adopted:

StandardDescriptionEffective DateEffect on the Financial
Statements or Other
Significant Matters
In November 2023, the FASB issued ASU 2023-07, Segment Reporting- Improvements to Reportable Segment Disclosures (Topic 280)
The guidance requires public entities to disclose information about their reportable segments’ significant expenses and other segment items on an interim and annual basis.
December 31, 2024
We have adopted the new guidance as of December 31, 2024. The required disclosures have been included in the notes to the financial statements.
In December 2023, the FASB issued ASU 2023-09, Income Taxes — Improvements to Income Tax Disclosures (Topic 740)
This standard requires public entities, on an annual basis, to provide disclosure of specific categories in the rate reconciliation, as well as disclosure of income taxes paid disaggregated by jurisdiction.
January 1, 2025
We are currently evaluating the impact that adoption of ASU 2023-09 will have on our financial statement disclosures.
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Historical Timeline

Fiscal YearFiled
2024Mar 26, 2025Showing above
2021Feb 24, 2022
2020Mar 25, 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.