MDU RESOURCES GROUP INC
For the period ended Jun 30, 2026. Filed Aug 6, 2026.
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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.
Jun 30, 2026 · Filed Aug 6, 2026
MDU$19.25+3.3%Stored close · as of Nov 9, 2026
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. New accounting standards
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 2024-03Disaggregation of Income StatementExpenses | 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 December15, 2027. | The Company is currentlyevaluating the impact the guidance will have on its disclosures for the year ended December 31, 2027. |
| ASU 2025-05Measurement ofCredit Losses forAccounts Receivableand Contract Assets | In July 2025, the FASB issued guidance on applying a practical expedient when estimating expected credit losses on current accounts receivable and/or current contract assets arising from transactions under ASC Topic 606 - Revenue from Contracts with Customers. | Effective for annualreporting periodsbeginning after December15, 2025. | The Company is currentlyevaluating the impact the guidance will have on its results of operations, financial position, cash flows, and disclosures for the year ended December 31, 2026. |
| ASU 2025-06TargetedImprovements to the Accounting of Internal-UseSoftware | In September 2025, the FASB issued guidance on accounting forcapitalization of development costs for internal-use software underASC Subtopic 350-40 and the transition approaches to use. | Effective for annual reporting periods beginning after December15, 2027. | The Company is currentlyevaluating the impact the guidance will have on its results of operations, financial position, cash flows, and disclosures for the year ended December 31, 2028. |
| ASU 2025-10Accounting forGovernment Grants Received By Business Entities | In December 2025, the FASB issued guidance on accounting for government grants received by business entities that are related to an asset (purchase, construction, or acquisition of a long-lived asset or inventory) or income (reimbursements to a business entity for operating expenses). | Effective for annual reporting periods beginning after December15, 2028. | The Company is currentlyevaluating the impact the guidance will have on its results of operations, financial position, cash flows, and disclosures for the year ended December 31, 2029. |
| ASU 2026-02 Environmental Credits and Environmental Credit Obligations | In May 2026, the FASB issued guidance on recognition, measurement, presentation, and disclosure requirements for entities that generate, purchase, or receive environmental credits or have environmental compliance obligations that may be settled with environmental credits. | Effective for annual reporting periods beginning after December 15, 2027. | The Company is currently evaluating the impact the guidance will have on its results of operations, financial position, cash flows, and disclosures for the year ended December 31, 2028. |
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