Accounting standard newly cited
Filing comparison
SEMTECH CORP cited accounting standard ASU 2020-06 for the first time in this filing series
The amendments are effective for the Company for fiscal years beginning after December 15, 2025, with early adoption permitted if the entity has also adopted ASU 2020-06.
Evidence
- Adopted
- 2020-06
- Adoption year stated
- 2025
- Contexts
- The amendments are effective for the Company for fiscal years beginning after December 15, 2025, with early adoption permitted if the entity has also adopted ASU 2020-06.
- New standards
- 2020-06, 2025-05, 2025-06
- Prior filed
- 2025-03-25
- 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.