§Reference·IV·Governance

New Standards

recently adopted and pending accounting standards and expected impact.

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Home Depot

5,057disclosures indexed

4,982public companies

Key signals

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.

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New Standards

Apple

Microsoft

Alphabet

Amazon

Meta Platforms

NVIDIA

Tesla

JPMorgan Chase

Visa

Mastercard

Walmart

Exxon Mobil

Johnson & Johnson

UnitedHealth

Procter & Gamble

Home Depot

Track new standards disclosures across the companies you watch.