Accounting standard newly cited
Filing comparison
Dolphin Entertainment, Inc. cited accounting standard ASU 2023-09 for the first time in this filing series
F- 16 Recent Accounting Pronouncements Accounting guidance adopted in fiscal year 2025 On January 1, 2025, we adopted Accounting Standard Update (“ASU”) No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (“ASU 2023-09”), that requires, among other things, greater disaggregation of information in the rate reconciliation, and income taxes paid disaggregated by…
Evidence
- Adopted
- 2023-09
- Adoption year stated
- 2025
- Contexts
- F- 16 Recent Accounting Pronouncements Accounting guidance adopted in fiscal year 2025 On January 1, 2025, we adopted Accounting Standard Update (“ASU”) No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (“ASU 2023-09”), that requires, among other things, greater disaggregation of information in the rate reconciliation, and income taxes paid disaggregated by…
- New standards
- 2023-09, 2024-03, 2025-05
- 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.