The following table summarizes Accounting Standards Updates ("ASUs") which were adopted in fiscal 2026, but did not have a material impact on our accounting policies or our consolidated financial statements and related disclosures.
| | | | | | | | | | | | | | | | ASU | | Description | | Adoption Date | | ASU 2023-09 | | Income Taxes (Topic 740): Improvements to Income Tax Disclosures | | Fiscal 2026 |
Accounting Pronouncements not yet Adopted
The following table summarizes additional accounting pronouncements which we have not yet adopted, but we believe will not have a material impact on our accounting policies or our consolidated financial statements and related disclosures.
| | | | | | | | | | | | | | | | ASU | | Description | | Adoption Date | | ASU 2025-06 | | Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software | | Fiscal 2029 | | ASU 2025-05 | | Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets | | Fiscal 2027 | | ASU 2025-03 | | Business Combinations (Topic 805) and Consolidation (Topic 810): Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity | | Fiscal 2028 | | ASU 2024-04 | | Debt - Debt with Conversion and Other Options (Subtopic 470-20): Induced Conversions of Convertible Debt Instruments | | Fiscal 2027 | | ASU 2024-03 | | Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses | | Fiscal 2028 |
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