Accounting standard newly cited
Filing comparison
AIM ImmunoTech Inc. cited accounting standards ASU 2023-09, ASU 2025-05, ASU 2025-11 for the first time in this filing series
The adoption of ASU 2023-09 did not result in any material changes to the consolidated financial statements or income tax disclosures.
Evidence
- Adopted
- 2023-09, 2025-05, 2025-11
- Contexts
- The adoption of ASU 2023-09 did not result in any material changes to the consolidated financial statements or income tax disclosures., During the fiscal year ended December 31, 2025, the Company adopted the following ASUs: ASU 2025-05, Financial Instruments- Credit Losses (Topic 326): Measurements of Credit Losses of Accounts Receivable and Contract Asset; ASU 2025-11, Interim Reporting (Topic 270): Narrow-Scope Improvements, and ASU 2025-12, Codification Improvements., During the fiscal year ended December 31, 2025, the Company adopted the following ASUs: ASU 2025-05, Financial Instruments- Credit Losses (Topic 326): Measurements of Credit Losses of Accounts Receivable and Contract Asset; ASU 2025-11, Interim Reporting (Topic 270): Narrow-Scope Improvements, and ASU 2025-12, Codification Improvements.
- New standards
- 2023-09, 2025-05, 2025-11, 2025-12
- Prior filed
- 2025-03-27
- 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.