KEYCORP /NEW/
For the period ended Sep 30, 2025. Filed Nov 4, 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 4, 2025
KEY$20.85-0.5%Stored close · as of Nov 6, 2026
Contents
Accounting and Reporting Developments
Accounting Guidance Pending Adoption at September 30, 2025
| Standard | Required Adoption | Description | Effect on Financial Statements or Other Significant Matters |
|---|---|---|---|
| ASU 2024-03 and ASU 2025-01Income Statement—ReportingComprehensiveIncome—ExpenseDisaggregationDisclosures (Topic220-40) | January 1, 2027Early adoption is permitted. | The guidance requires public companies disclose additional information about certain types of costs and expenses.The guidance could be applied on a prospective or retrospective basis. | The guidance is not expected to have a material impact on Key’s disclosures. |
| ASU 2025-06 - Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40) | January 1, 2028Early adoption permitted. | The guidance revises the accounting for internal-use software by replacing prescriptive development stage guidance with a principle-based capitalization threshold. Entities are required to begin capitalizing costs when management commits funding and it is probable the software will be completed and used as intended.This guidance may be applied on a prospective, retrospective or modified retrospective basis. | Key is currently evaluating the impact of this guidance on its financial condition and results of operations. |
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