Accounting standard newly cited
Filing comparison
Beeline Holdings, Inc. cited accounting standard ASU 2025-05 for the first time in this filing series
The Company adopted ASU 2025-05, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets on January 1, 2026, which had no impact on the consolidated financial statements.
Evidence
- Adopted
- 2025-05
- Contexts
- The Company adopted ASU 2025-05, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets on January 1, 2026, which had no impact on the consolidated financial statements.
- New standards
- 2025-05, 2025-06
- Prior filed
- 2025-11-14
- Prior form
- 10-Q
- 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.