Skip to main content
Yum Brands10-Q: Compliance burden

New FASB rule (ASU 2025-06) will change accounting for internal-use software costs by Q1 2028.

Source

SEC EDGARAug 4, 2026

Quarterly report (Form 10-Q)

Yum Brands 10-Q

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...

sec.gov/Archives/edgar/data/1041061/000104106126000160/yum-20260630.htmRead the full source

Other signals in this filing (10)

Extracted by Autobound

From the Signal API record
Signal
10-Q: Compliance burden

What this signalsFilings often name leadership changes, deals and spending plans.

Fiscal year end
06/30
Filed
Aug 4, 2026

More 10-Q signals at other companies

The full record

From the Signal API record

Details

CIK
1041061
Accession number
0001041061-26-000160
Filing year
2026
Fiscal year
0
Why it matters
GRC tools needed
Signal category
Risk

Topics and mentions

Technologies

  • internal-use software

Extraction

Confidence
High
Relevance
70%
Sentiment
Neutral
Detected
Aug 11, 2026
signal_type
sec-10q
signal_subtype
complianceBurden

Use this data

Get every 10-Q signal for Yum Brands and the companies you sell to, in the tools you already use.

  1. Ask Claude about it

    Connect Autobound to Claude, Claude Code or Cursor with MCP. Then ask: “What changed at Yum Brands this week?”

  2. Send it to your own tools

    The Signal API returns 10-Q signals for any list of companies as JSON, for your CRM, warehouse or app.

  3. Try it free

    Sign up and spend your free credits on the companies you sell to.

    Start Free1,000 free credits

The API returns more than this page shows

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 API
  • industriesValue in the API
  • employee_count_lowValue in the API
  • employee_count_highValue in the API
  • revenueValue in the API
  • descriptionValue in the API

Signal

  • signal_nameValue in the API
  • associationValue in the API
Show the full JSONThe record on this page and the API request

GET /v1/signals/2057dfb0-d6de-41f0-a77e-67b88755e1f3 returns this record as JSON. POST /v1/companies/enrich returns every signal for yum.com.

{
  "signal_id": "2057dfb0-d6de-41f0-a77e-67b88755e1f3",
  "signal_type": "sec-10q",
  "signal_subtype": "complianceBurden",
  "detected_at": "2026-08-11T08:08:32.048+00:00",
  "company": {
    "name": "Yum Brands",
    "domain": "yum.com"
  },
  "data": {
    "detail": "Upcoming accounting changes for capitalizing software development costs will require Yum! to re-evaluate its financial tracking and project management systems, creating an opening for ERP and financial planning software vendors.",
    "summary": "New FASB rule (ASU 2025-06) will change accounting for internal-use software costs by 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...",
    "relevance": 0.7,
    "sentiment": "neutral",
    "confidence": "high",
    "source_url": "https://www.sec.gov/Archives/edgar/data/1041061/000104106126000160/yum-20260630.htm",
    "filing_date": "2026-08-04",
    "filing_year": 2026,
    "fiscal_year": 0,
    "fiscal_year_end": "06/30",
    "sales_relevance": "GRC tools needed",
    "signal_category": "risk",
    "technologies_mentioned": [
      "internal-use software"
    ]
  }
}

Long text fields are shortened on this page.

Looking up one signal by its id is free. Enrich costs 2 credits per signal returned; a call with no results is free.