Accounting standard newly cited
Filing comparison
Sarepta Therapeutics, Inc. cited accounting standard ASU 2020-06 for the first time in this filing series
The Company early adopted ASU 2024-04, effective January 1, 2025 as permitted for entities that have previously adopted ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity's Own Equity.
Evidence
- Adopted
- 2020-06
- Adoption year stated
- 2025
- Contexts
- The Company early adopted ASU 2024-04, effective January 1, 2025 as permitted for entities that have previously adopted ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity's Own Equity.
- New standards
- 2020-06, 2024-04, 2025-06, 2025-07
- Prior filed
- 2025-02-28
- 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.