Accounting standard newly cited
Filing comparison
MOGU Inc. cited accounting standard ASU 2023-08 for the first time in this filing series
(p) Crypto asset The Group holds crypto assets primarily for investment and treasury purposes since April 1, 2025 and adopted ASU 2023-08, Intangibles—Goodwill and Other—Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets.
Evidence
- Adopted
- 2023-08
- Contexts
- (p) Crypto asset The Group holds crypto assets primarily for investment and treasury purposes since April 1, 2025 and adopted ASU 2023-08, Intangibles—Goodwill and Other—Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets.
- New standards
- 2023-07, 2023-08, 2025-05, 2025-10
- Prior filed
- 2025-07-31
- Prior form
- 20-F
- Restates existing policy
- No
- Source
- accounting standards update (ASU) reference comparison
- Why
- The summary of significant accounting policies changed materially from the previous comparable filing.