Accounting standard newly cited
Filing comparison
Navigator Holdings Ltd. cited accounting standard ASU 2020-06 for the first time in this filing series
Early adoption is permitted for entities that have adopted ASU 2020-06.
Evidence
- Adopted
- 2020-06
- Contexts
- Early adoption is permitted for entities that have adopted ASU 2020-06.
- New standards
- 2020-06, 2024-04, 2025-01, 2025-03, 2025-04, 2025-05, 2025-06, 2025-07, 2025-08, 2025-10, 2025-11, 2025-12
- Prior filed
- 2025-03-25
- Prior form
- 20-F
- 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.