MDU RESOURCES GROUP INC
For the period ended Sep 30, 2025. Filed Nov 10, 2025.
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A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.
Sep 30, 2025 · Filed Nov 10, 2025
MDU$19.25+3.3%Stored close · as of Nov 9, 2026
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. New accounting standards
Index
Note 2 -New accounting standards
The following table provides a brief description of the accounting pronouncements applicable to the Company and the potential impact on its financial statements and/or disclosures:
| Standard | Description | Effective date | Impact on financial statements/disclosures |
|---|---|---|---|
| Recently issued accounting standards not yet adopted | |||
| ASU 2023-09 Income Taxes - Improvements to Income Tax Disclosures an Amendment, December 2023 | In December 2023, the FASB issued guidance to address investors requests for more transparency about income tax information through improvements to income tax disclosures primarily related to the rate reconciliation and income taxes paid information and effectiveness of income tax disclosures. | Effective for annual reporting periods beginning after 2024 on a prospective basis. | The Company has evaluated and does not expect a material impact on its disclosures for the year ended December 31, 2025. |
| ASU 2024-01 Compensation - Stock Compensation | In March 2024, the FASB issued improvements to GAAP through an example to demonstrate application of the scope of paragraph 718-10-15-3 to determine whether profits interest and similar awards should be accounted in Compensation - Stock Compensation. | Effective for fiscal years beginning after December 15, 2024. | The Company has evaluated and does not expect a material impact on its disclosures for the year ended December 31, 2025. |
| ASU 2024-03 Disaggregation of Income Statement Expenses | In November 2024, the FASB issued guidance to improve the disclosures about a public business entity's expenses and address requests from investors for more detailed information about the types of expenses (including purchases of inventory, employee compensation, depreciation, amortization, and depletion) in commonly presented expense captions (such as cost of sales, selling, general, and administrative; and research and development). | Effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. | The Company is currently evaluating the impact the guidance will have on its disclosures for the year ended December 31, 2027. |
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