Accounting standard newly cited
Filing comparison
Aeluma, Inc. cited accounting standard ASU 2025-09 for the first time in this filing series
The Company adopted ASU 2025-09 during the quarter ended September 30, 2026 and the adoption did not have a material impact on the Company’s financial position, results of operations, or related disclosures.
Evidence
- Adopted
- 2025-09
- Adoption year stated
- 2026
- Contexts
- The Company adopted ASU 2025-09 during the quarter ended September 30, 2026 and the adoption did not have a material impact on the Company’s financial position, results of operations, or related disclosures.
- New standards
- 2025-09
- Prior filed
- 2026-05-13
- 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.