Accounting standard newly cited
Filing comparison
Blue Owl Real Estate Net Lease Trust cited accounting standard ASU 2016-12 for the first time in this filing series
… ontrolling Interests Total Equity Balance at December 31, 2022 $ 434 $ — $ 14 $ 317 $ 744,852 $ 3,678 $ (13,212) $ 736,083 $ 293,567 $ 1,029,650 Cumulative-effect adjustment upon adoption of ASU 2016-12 (Note 2) — — — — — — (5,162) (5,162) (1,995) (7,157) Common shares issued 482 — 32 701 1,245,790 — — 1,247,005 — 1,247,005 Offering costs — — — — (37,083) — — (37,083) — (37,083) Distribution…
Evidence
- Adopted
- 2016-12
- Contexts
- … ontrolling Interests Total Equity Balance at December 31, 2022 $ 434 $ — $ 14 $ 317 $ 744,852 $ 3,678 $ (13,212) $ 736,083 $ 293,567 $ 1,029,650 Cumulative-effect adjustment upon adoption of ASU 2016-12 (Note 2) — — — — — — (5,162) (5,162) (1,995) (7,157) Common shares issued 482 — 32 701 1,245,790 — — 1,247,005 — 1,247,005 Offering costs — — — — (37,083) — — (37,083) — (37,083) Distribution…
- New standards
- 2016-12, 2023-05, 2023-09, 2025-01, 2025-03
- Prior filed
- 2025-03-13
- 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.