Accounting standard newly cited
Filing comparison
Duolingo, Inc. cited accounting standard ASU 2023-09 for the first time in this filing series
… al $ (207,587) $ — $ — State $ (17,556) — — Foreign $ (1,586) 157 (133) Total $ (226,729) $ 157 $ (133) (Benefit from) provision for income taxes $ (231,655) $ 13,732 $ 1,710 Upon adoption of ASU 2023-09, Improvements to Income Tax Disclosures, as described in Note 2, “Summary of Significant Accounting Policies”, cash paid for taxes, net of refunds, during the year ended December 31, 2025 was as…
Evidence
- Adopted
- 2023-09
- Contexts
- … al $ (207,587) $ — $ — State $ (17,556) — — Foreign $ (1,586) 157 (133) Total $ (226,729) $ 157 $ (133) (Benefit from) provision for income taxes $ (231,655) $ 13,732 $ 1,710 Upon adoption of ASU 2023-09, Improvements to Income Tax Disclosures, as described in Note 2, “Summary of Significant Accounting Policies”, cash paid for taxes, net of refunds, during the year ended December 31, 2025 was as…
- New standards
- 2023-09, 2025-06
- Prior filed
- 2025-02-28
- 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.