Accounting standard newly cited
Filing comparison
MICROSOFT CORP cited accounting standard ASU 2023-09 for the first time in this filing series
We adopted Accounting Standards Update 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (“ASU 2023-09”) prospectively.
Evidence
- Adopted
- 2023-09
- Contexts
- We adopted Accounting Standards Update 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (“ASU 2023-09”) prospectively.
- New standards
- 2023-09
- Prior filed
- 2025-07-30
- Prior form
- 10-K
- 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.