Accounting standard newly cited
Filing comparison
HORNBECK OFFSHORE SERVICES, INC. cited accounting standard ASU 2025-03 for the first time in this filing series
Recent Accounting Pronouncements The following table provides a brief description of recent accounting pronouncements that could have a material effect on the Company's financial statements: Standard Description Date of Adoption Effect on the financial statements and other significant matters Standards that have been adopted: ASU No. 2025-03, Business Combinations (Topic 805) and Consolidation…
Evidence
- Adopted
- 2025-03
- Contexts
- Recent Accounting Pronouncements The following table provides a brief description of recent accounting pronouncements that could have a material effect on the Company's financial statements: Standard Description Date of Adoption Effect on the financial statements and other significant matters Standards that have been adopted: ASU No. 2025-03, Business Combinations (Topic 805) and Consolidation…
- New standards
- 2025-03
- Prior filed
- 2026-08-06
- Prior form
- 10-Q
- 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.