Transition to US domestic issuer status
Company: IREN
What the later record shows
Delivered on time · happened August 27, 2025
Starting in H2 2025, IREN filed US domestic forms: a 10-K in August 2025 and 10-Qs in November 2025 and May 2026. These use the us-gaap taxonomy, replacing the earlier IFRS-based 20-F and 6-K filings.
“Construction of substation infrastructure has commenced at Sweetwater 1 (along with site establishment works such as construction offices, laydown areas and warehouse construction)”
2025-08-27 · IREN 10-K filed 2025-08-28 View cached copy (2026-08-31)Live source ↗
“us-gaap:ForwardContractsMember 2026-01-01 2026-03-31 0001878848 us-gaap:ForwardContractsMember 2025-01-01 2025-03-31 0001878848 us-gaap:ForwardContractsMember 2025-07-01 2026-03-31”
2026-05-07 · IREN 10-Q filed 2026-05-08 View cached copy (2026-08-31)Live source ↗
Checked October 20, 2026 against filings, releases and reporting published after the claim was made. Quotes are verbatim from the linked documents.
The claim, verbatim
IREN will adopt US domestic issuer status from H2 2025, filing on US domestic forms and reporting under US GAAP instead of IFRS.
Source (primary)
iren 8-K exhibit (q2fy25resultspresentatio.htm) (SEC EDGAR (8-K Ex), press_release)
View cached copy (2026-10-20)Live source ↗
Quote: “US domestic issuer status confirmed to be adopted from H2 2025”
How we checked this
This claim has not yet been checked assertion-by-assertion against its source. It carries a cited source and quote, but the deeper check has not run. When it does, the result appears here whatever it says.
Additional evidence
confirms iren 8-K exhibit (q2fy25resultspresentatio.htm)
Quote: “US domestic issuer status confirmed to be adopted from H2 2025”
confirms iren 8-K exhibit (q2fy25resultspressreleas.htm)
Quote: “US domestic issuer status confirmed to be adopted from H2 2025”
confirms IREN 10-K filed 2025-08-28
Quote: “Construction of substation infrastructure has commenced at Sweetwater 1 (along with site establishment works such as construction offices, laydown areas and warehouse construction)”
confirms IREN 10-Q filed 2026-05-08
Quote: “us-gaap:ForwardContractsMember 2026-01-01 2026-03-31 0001878848 us-gaap:ForwardContractsMember 2025-01-01 2025-03-31 0001878848 us-gaap:ForwardContractsMember 2025-07-01 2026-03-31”