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NIOCORP DEVELOPMENTS LTD
CIK 1512228
NB · Mining ·
All EDGAR filings ↗
Going concern
Filing comparison
2026-09-25
NIOCORP DEVELOPMENTS LTD no longer discloses a going-concern conclusion
Substantial doubt about ability to continue as a going concern
→
No going-concern disclosure
Evidence
Blank check No
Comparable Yes
Current state none
Current state label No going-concern disclosure
Direction eased
Prior filed 2025-09-11
Prior form 10-K
Prior state substantial_doubt
Prior state label Substantial doubt about ability to continue as a going concern
Source ASC 205-40 going-concern note comparison
Why Disclosure about the company's ability to continue as a going concern changed compared with its previous report.
Source filing ↗
Prior filing ↗
Accounting standard newly cited
Filing comparison
2026-09-25
NIOCORP DEVELOPMENTS LTD cited accounting standard ASU 2025-10 for the first time in this filing series
The Company early adopted ASU 2025-10 effective July 1, 2025.
Evidence
Adopted 2025-10
Adoption year stated 2025
Contexts The Company early adopted ASU 2025-10 effective July 1, 2025.
New standards 2024-03, 2025-10
Prior filed 2025-09-11
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.
Source filing ↗
Prior filing ↗
No entries in that period.