Accounting standard newly cited
Filing comparison
AIAI Holdings Corp cited accounting standard ASU 2023-08 for the first time in this filing series
Digital Assets Effective January 1, 2025, the Company adopted ASU 2023-08, Intangibles — Goodwill and Other — Crypto Assets (Subtopic 350-60) Accounting for and Disclosure of Crypto Assets.
Evidence
- Adopted
- 2023-08
- Adoption year stated
- 2025
- Contexts
- Digital Assets Effective January 1, 2025, the Company adopted ASU 2023-08, Intangibles — Goodwill and Other — Crypto Assets (Subtopic 350-60) Accounting for and Disclosure of Crypto Assets.
- New standards
- 2023-08, 2025-05, 2025-06
- Prior filed
- 2026-06-22
- Prior form
- 10-Q
- 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.