Accounting standard newly cited
Filing comparison
PLUG POWER INC cited accounting standards ASU 2019-08, ASU 2020-06 for the first time in this filing series
The Company classifies these equity instruments within additional paid-in capital on the consolidated balance sheets. Common stock warrants accounted for as equity instruments represent the warrants issued to Amazon and Walmart as discussed in Note 18, “Share-Based Consideration Payable to a Customer.” The Company adopted FASB ASU 2019-08, Compensation – Stock Compensation (Topic 718) and…
Evidence
- Adopted
- 2019-08, 2020-06
- Contexts
- The Company classifies these equity instruments within additional paid-in capital on the consolidated balance sheets. Common stock warrants accounted for as equity instruments represent the warrants issued to Amazon and Walmart as discussed in Note 18, “Share-Based Consideration Payable to a Customer.” The Company adopted FASB ASU 2019-08, Compensation – Stock Compensation (Topic 718) and…, On January 1, 2021, we early adopted ASU 2020-06 using the modified retrospective approach.
- New standards
- 2019-08, 2020-06, 2023-09, 2024-03, 2024-04, 2025-04, 2025-05, 2025-10, 2025-11
- Prior filed
- 2025-04-30
- Prior form
- 10-K/A
- 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.