CHD · 10-Q · 2026Q3 · Full report

New Accounting Standards

CHURCH & DWIGHT CO INC /DE/ · 2026-10-30 · Importance 20 · Surprise 24

The FASB issued ASU 2024-03 in November 2024, requiring public companies to disaggregate disclosures of specified expenses, including inventory purchases, employee compensation, depreciation, and intangible amortization. ASU 2025-01, issued in January 2025, clarified the effective dates: annual periods beginning after December 15, 2026, and interim periods beginning after December 15, 2027. Church & Dwight is evaluating the effect on its disclosures; the filing does not quantify implementation costs.

Key facts

• ASU 2024-03, as clarified by ASU 2025-01, requires disaggregated disclosures of specified expense categories, including inventory purchases, employee compensation, depreciation, and intangible amortization, and is effective for annual periods beginning after December 15, 2026 and interim periods beginning after December 15, 2027. source
• The Company is evaluating the impact of adopting ASU 2024-03 and ASU 2025-01 on its related disclosures. source