v3.26.1
Recent Accounting Guidance
9 Months Ended
May 31, 2026
Recent Accounting Guidance  
Recent Accounting Guidance

3. Recent Accounting Guidance

 

Recently Adopted Pronouncements

 

In March 2024, the FASB issued ASU 2024-02-Codification Improvements-Amendments to Remove References to the Concepts Statements, that contains amendments to the Codification that remove references to various FASB Concepts Statements. This effort facilitates Codification updates for technical corrections such as conforming amendments, clarifications to guidance, simplifications to wording or the structure of guidance, and other minor improvements. The amendments are effective for public business entities for fiscal years beginning after December 15, 2024, with early adoption permitted. Early application of the amendments in this ASU is permitted for all entities, for any fiscal year or interim period for which financial statements have not yet been issued (or made available for issuance). If an entity adopts the amendments in an interim period, it must adopt them as of the beginning of the fiscal year that includes that interim period. The Company has determined that the impact of this ASU on its consolidated financial statements and related disclosures is immaterial.