Accounting standard newly cited
Filing comparison
Acushnet Holdings Corp. cited accounting standard ASU 2025-05 for the first time in this filing series
Measurement of Credit Losses for Accounts Receivable and Contract Assets During the year ended December 31, 2025, the Company adopted ASU 2025-05, "Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets.
Evidence
- Adopted
- 2025-05
- Contexts
- Measurement of Credit Losses for Accounts Receivable and Contract Assets During the year ended December 31, 2025, the Company adopted ASU 2025-05, "Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets.
- New standards
- 2025-05, 2025-06, 2025-09, 2025-11, 2025-12
- Prior filed
- 2025-02-27
- 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.