Accounting standard newly cited
Filing comparison
Viking Therapeutics, Inc. cited accounting standard ASU 2014-09 for the first time in this filing series
The Company adopted FASB ASU No. 2014-09, Revenue from Contracts with Customers and all related amendments (“ASC 606” or “the revenue standard”).
Evidence
- Adopted
- 2014-09
- Contexts
- The Company adopted FASB ASU No. 2014-09, Revenue from Contracts with Customers and all related amendments (“ASC 606” or “the revenue standard”).
- New standards
- 2014-09, 2025-11
- Prior filed
- 2026-07-29
- 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.