Accounting standard newly cited
Filing comparison
Pursuit Attractions & Hospitality, Inc. cited accounting standard ASU 2023-09 for the first time in this filing series
Standard Description Date of adoption Effect on the financial statements Standards Recently Adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures The amendment expands the disclosure requirements for income taxes, specifically related to the rate reconciliation and income taxes paid.
Evidence
- Adopted
- 2023-09
- Contexts
- Standard Description Date of adoption Effect on the financial statements Standards Recently Adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures The amendment expands the disclosure requirements for income taxes, specifically related to the rate reconciliation and income taxes paid.
- New standards
- 2023-09, 2025-06, 2025-11
- Prior filed
- 2025-03-17
- 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.