Accounting standard newly cited
Filing comparison
E-Smart Corp. cited accounting standard ASU 2023-07 for the first time in this filing series
The Company adopted ASU 2023-07, Segment Reporting (Topic 280), retrospectively for the fiscal year ended August 31, 2025.
Evidence
- Adopted
- 2023-07
- Contexts
- The Company adopted ASU 2023-07, Segment Reporting (Topic 280), retrospectively for the fiscal year ended August 31, 2025.
- New standards
- 2023-07, 2023-09, 2024-03, 2025-01, 2025-06
- Prior filed
- 2025-11-26
- 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.