YUM must adopt new FASB standards for accounting for internal-use software costs. This will require changes to financial tracking, project management, and reporting processes, potentially creating a need for new software, system updates (ERP, PPM), or consulting services to ensure compliance.
Filing excerpt
In September 2025, the FASB issued ASU 2025-06, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software, which amends certain aspects of the accounting for software costs... The standard is effective for the Company in our first quarter of fiscal 2028...
What this signalsFilings often name leadership changes, deals and spending plans.
Technologies
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This page shows a preview. The full sec-10q record in the Signal API and MCP can also have these 8 fields. Some fields are empty for some signals.
Company
linkedin_urlValue in the APIindustriesValue in the APIemployee_count_lowValue in the APIemployee_count_highValue in the APIrevenueValue in the APIdescriptionValue in the APISignal
signal_nameValue in the APIassociationValue in the APIGET /v1/signals/77590c81-1002-4c7e-b8ca-f8fab22a5fc2 returns this record as JSON. POST /v1/companies/enrich returns every signal for yum.com.
{
"signal_id": "77590c81-1002-4c7e-b8ca-f8fab22a5fc2",
"signal_type": "sec-10q",
"signal_subtype": "complianceBurden",
"detected_at": "2026-05-12T09:24:57.113+00:00",
"company": {
"name": "Yum Brands",
"domain": "yum.com"
},
"data": {
"detail": "YUM must adopt new FASB standards for accounting for internal-use software costs. This will require changes to financial tracking, project management, and reporting processes, potentially creating a need for new software, system updates (ERP, PPM), or consulting services to ensure compliance.",
"metrics": {
"timeframe": "next_year"
},
"summary": "Faces new accounting rules (ASU 2025-06) for internal-use software, effective Q1 2028.",
"excerpts": "In September 2025, the FASB issued ASU 2025-06, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software, which amends certain aspects of the accounting for software costs... The standard is effective for the Company in our first quarter of fiscal 2028...",
"relevance": 0.7,
"sentiment": "neutral",
"confidence": "high",
"source_url": "https://www.sec.gov/Archives/edgar/data/1041061/000104106126000119/yum-20260331.htm",
"filing_date": "2026-05-05",
"filing_year": 2026,
"fiscal_year": 0,
"fiscal_year_end": "03/31",
"sales_relevance": "GRC tools needed",
"signal_category": "risk",
"technologies_mentioned": [
"internal-use software"
]
}
}
curl https://signals.autobound.ai/v1/signals/77590c81-1002-4c7e-b8ca-f8fab22a5fc2 \
-H "X-API-KEY: $AUTOBOUND_API_KEY"curl -X POST https://signals.autobound.ai/v1/companies/enrich \
-H "X-API-KEY: $AUTOBOUND_API_KEY" \
-H "Content-Type: application/json" \
-d '{"domain":"yum.com","limit":20}'Long text fields are shortened on this page.
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