Retail & Restaurants › Disclosure examples
Retail & Restaurants: Recently issued standards not yet adopted (SAB 74)
Verbatim excerpt (242 words), formatting simplified. View full filing on EDGAR →For recently adopted accounting pronouncements and recently issued accounting pronouncements not yet adopted as of March 28, 2026, refer to Note 1 to the Consolidated Financial Statements included under Part I, Item 1 of this Quarterly Report on Form 10-Q.
Item 3. Quantitative and Qualitative Disclosures About Market Risk
For a description of the Company’s quantitative and qualitative disclosures about market risks, see Part II, Item 7A. “Quantitative and Qualitative Disclosures About Market Risk” included in our 2025 Form 10-K for the fiscal year ended December 27, 2025. As of March 28, 2026, there has been no material change in this information.
Item 4. Controls and Procedures
Disclosure Controls and Procedures
Our management carried out an evaluation required by the Securities Exchange Act of 1934, as amended (the “1934 Act”), under the supervision and with the participation of our principal executive officer and principal financial officer, of the effectiveness of our disclosure controls and procedures (as defined in Rule 13a-15(e) and Rule 15d-15(e) under the 1934 Act) as of March 28, 2026. Based on this evaluation, our principal executive officer and principal financial officer concluded that, as of March 28, 2026, our disclosure controls and procedures were effective.
Internal Control over Financial Reporting
There were no changes in our internal control over financial reporting that occurred during the last fiscal quarter covered by this report that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
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Templates & resources
- AICPA & CIMA – SEC reporting resources (AICPA & CIMA · Professional body · Free / member)
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- BDO – New accounting standards & upcoming effective dates (BDO · Firm guide · Free)
- FASB – Accounting Standards Updates effective dates (FASB · Standard setter · Free)
- PwC Viewpoint – Effective dates of FASB standards (public companies) (PwC · Firm guide · Free)
- SEC – EDGAR Full Text Search (SEC · Regulator · Free)
- SEC – Staff Accounting Bulletins (SEC · Regulator · Free)
- UnfoldCFO – 10-K Disclosure Checklist (UnfoldCFO · Template vendor · See site)