Accounting policy change
Filing comparison
Skyline Builders Group Holding Ltd referenced accounting standard ASU 2025-12 for the first time
The Company accounted for the retirement in accordance with ASC 505-30-30-8, as amended by ASU 2025-12, Codification Improvements, which the Company early adopted for the year ended March 31, 2026, as permitted by the standard’s transition guidance allowing early adoption annual periods for which consolidated financial statements have not yet been issued.
Evidence
- Adopted
- ['2025-12']
- Contexts
- ['The Company accounted for the retirement in accordance with ASC 505-30-30-8, as amended by ASU 2025-12, Codification Improvements, which the Company early adopted for the year ended March 31, 2026, as permitted by the standard’s transition guidance allowing early adoption annual periods for which consolidated financial statements have not yet been issued.']
- New standards
- ['2024-09', '2025-05', '2025-10', '2025-11', '2025-12']
- Prior filed
- 2025-08-07
- Prior form
- 20-F
- Source
- accounting standards update (ASU) reference comparison
- Why
- The summary of significant accounting policies changed materially from the previous comparable filing.