Accounting standard newly cited
Filing comparison
TRICO BANCSHARES / cited accounting standard ASU 2025-08 for the first time in this filing series
Accounting standards yet to be adopted Standard Summary of Guidance Effects on financial statements ASU 2025-08 - Financial Instruments, Credit Losses (Topic 326): Purchased Loans • Expands the use of the gross-up method for accounting for certain acquired loans, specifically purchased seasoned loans ("PSLs").
Evidence
- Adopted
- 2025-08
- Contexts
- Accounting standards yet to be adopted Standard Summary of Guidance Effects on financial statements ASU 2025-08 - Financial Instruments, Credit Losses (Topic 326): Purchased Loans • Expands the use of the gross-up method for accounting for certain acquired loans, specifically purchased seasoned loans ("PSLs").
- New standards
- 2025-08
- Prior filed
- 2025-03-03
- 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.