Accounting standard newly cited
Filing comparison
BLUSKY AI INC. cited accounting standard ASU 2023-09 for the first time in this filing series
The filing states this standard was adopted in 2024, so this is the first time it has been cited in this series rather than a change of policy in the current period.
The Company adopted ASU 2023-09 – “Income Tax Disclosures” required for periods beginning after December 31, 2024.
Evidence
- Adopted
- 2023-09
- Adoption year stated
- 2024
- Caveat
- The filing states this standard was adopted in 2024, so this is the first time it has been cited in this series rather than a change of policy in the current period.
- Contexts
- The Company adopted ASU 2023-09 – “Income Tax Disclosures” required for periods beginning after December 31, 2024.
- New standards
- 2023-09
- Prior filed
- 2025-04-01
- Prior form
- 10-K
- Restates existing policy
- Yes
- 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.