Accounting standard newly cited
Filing comparison
ARTELO BIOSCIENCES, INC. cited accounting standard ASU 2023-08 for the first time in this filing series
New Accounting Standard Adopted During the year ended December 31, 2025, the Company adopted ASU 2023-08, Intangibles-Goodwill and Other-Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets (“ASU 2023-08”).
Evidence
- Adopted
- 2023-08
- Adoption year stated
- 2025
- Contexts
- New Accounting Standard Adopted During the year ended December 31, 2025, the Company adopted ASU 2023-08, Intangibles-Goodwill and Other-Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets (“ASU 2023-08”).
- New standards
- 2023-08
- Prior filed
- 2025-03-03
- 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.