Transition to US domestic issuer / US GAAP
Company: IREN
What the later record shows
Delivered; the record does not say when
IREN filed a 10-K for fiscal 2025 and 10-Qs, which are domestic-issuer forms, and it reports measures against GAAP. No passage states the exact effective date of the transition.
“EBITDA and Adjusted EBITDA are financial measures not defined by GAAP.”
2026-05-07 · IREN 10-Q filed 2026-05-08 View cached copy (2026-08-31)Live source ↗
“11/06/2025 3:08 PM IREN (1878848) Filer Form 10-Q General form for quarterly reports under Section 13 or 15(d)”
2026-08-18 · IREN (IREN) 10K Form and Latest SEC Filings 2026 - MarketBeat View cached copy (2026-08-31)Live source ↗
Checked October 15, 2026 against filings, releases and reporting published after the claim was made. Quotes are verbatim from the linked documents.
The claim, verbatim
IREN will move to US domestic issuer status and begin US GAAP reporting from July 1, 2025.
Source (primary)
iren 8-K exhibit (q3fy25resultspressreleas.htm) (SEC EDGAR (8-K Ex), press_release)
View cached copy (2026-10-15)Live source ↗
Quote: “Transition to US domestic issuer status with US GAAP reporting from July 1, 2025”
How we checked this
Checked on October 16, 2026. The cited source supports every part of this claim.
The press release states 'Transition to US domestic issuer status with US GAAP reporting from July 1, 2025.'
Confirmed in the source:
- IREN will transition to US domestic issuer status
- IREN will report under US GAAP from July 1, 2025
What we did: Read our cached copy of SEC EDGAR (8-K Ex) (https://www.sec.gov/Archives/edgar/data/1878848/000187884825000043/q3fy25resultspressreleas.htm) in full (26,110 characters, retrieved October 15, 2026) and checked each assertion in the claim against it.
Additional evidence
confirms iren 8-K exhibit (q3fy25resultspressreleas.htm)
Quote: “Transition to US domestic issuer status with US GAAP reporting from July 1, 2025”
confirms IREN 10-Q filed 2026-05-08
Quote: “EBITDA and Adjusted EBITDA are financial measures not defined by GAAP.”
confirms IREN (IREN) 10K Form and Latest SEC Filings 2026 - MarketBeat
Quote: “11/06/2025 3:08 PM IREN (1878848) Filer Form 10-Q General form for quarterly reports under Section 13 or 15(d)”