Accounting standard newly cited
Filing comparison
REGIONS FINANCIAL CORP cited accounting standards ASU 2025-03, ASU 2025-06, ASU 2025-09 for the first time in this filing series
January 1, 2026 Regions adopted this guidance as of January 1, 2026 with no material impact. ASU 2025-03 Business Combinations (Topic 805) and Consolidation (Topic 810): Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity This ASU will require entities to consider the factors in Business Combinations (ASC 805) to identify the accounting acquirer when a VIE that is…
Evidence
- Adopted
- 2025-03, 2025-06, 2025-09
- Adoption year stated
- 2026
- Contexts
- January 1, 2026 Regions adopted this guidance as of January 1, 2026 with no material impact. ASU 2025-03 Business Combinations (Topic 805) and Consolidation (Topic 810): Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity This ASU will require entities to consider the factors in Business Combinations (ASC 805) to identify the accounting acquirer when a VIE that is…, January 1, 2026 Regions adopted this guidance as of January 1, 2026 with no material impact. ASU 2025-06 Intangibles — Goodwill and Other — Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software This ASU will clarify and modernize the accounting for costs related to internal-use software by removing all references to project stages and…, Regions adopted this guidance as of January 1, 2026 with no material impact. ASU 2025-09 Derivatives and Hedging (Topic 815): Hedge Accounting Improvements This update is for the application of hedge accounting under ASC 815 and allows entities to apply hedge accounting to a broader set of highly effective economic hedges.
- New standards
- 2025-03, 2025-05, 2025-06, 2025-07, 2025-08, 2025-09, 2025-11, 2025-12
- Prior filed
- 2025-02-21
- 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.