Filing Signals

Source: SEC EDGAR Compiled 2026-11-14 10:32 UTC 23 automated checks passing

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NIOCORP DEVELOPMENTS LTD

CIK 1512228 NB·Mining · All EDGAR filings ↗

Going concern Filing comparison

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.
Accounting standard newly cited Filing comparison

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.