Accounting standard newly cited
Filing comparison
EAST WEST BANCORP INC cited accounting standard ASU 2025-09 for the first time in this filing series
Recent Accounting Pronouncements Yet to be Adopted Standard Required Date of Adoption Description Effect on Financial Statements ASU No. 2025-09, Derivatives and Hedging (Topic 815): Hedge Accounting Improvements January 1, 2027 Early adoption is permitted.
Evidence
- Adopted
- 2025-09
- Contexts
- Recent Accounting Pronouncements Yet to be Adopted Standard Required Date of Adoption Description Effect on Financial Statements ASU No. 2025-09, Derivatives and Hedging (Topic 815): Hedge Accounting Improvements January 1, 2027 Early adoption is permitted.
- New standards
- 2025-08, 2025-09
- Prior filed
- 2025-02-28
- Prior form
- 10-K
- Restates existing policy
- No
- Source
- accounting standards update (ASU) reference comparison
- Why
- An accounting standard (ASU) appears in this filing that did not appear in the previous comparable one, in a sentence describing it as adopted. That is a change in what the company discloses, which is not always a change of policy in the current period: the filing may state an adoption date years earlier.