XML 33 R12.htm IDEA: XBRL DOCUMENT
v3.23.2

RECAST | 12 Months Ended
--- | ---
Mar. 31, 2023
Accounting Changes and Error Corrections [Abstract] |
Recast | RECAST When preparing the consolidated financial statements as of and for the year ended March 31, 2023, management determined that certain amounts included in the Company’s consolidated financial statements as of March 31, 2022 and 2021, required revision due to the closing on May 17, 2022, of the Company's acquisition of two insurance companies in Kazakhstan, a life insurance company, Freedom Life, and a direct insurance carrier, excluding life, health and medical, Freedom Insurance, which were deemed to be entities under common control with the Company since 2018. Prior to the Company's acquisition of these companies, each was wholly owned by the Company's controlling shareholder, chairman and chief executive officer, Timur Turlov, who had previously acquired Freedom Life and Freedom Insurance from a non-related party on February 28, 2018, and August 22, 2018, respectively. The two companies are under common control with the Company since the dates when they were acquired by Timur Turlov. The Company acquired these companies from Mr. Turlov at the historical cost paid by him plus amounts he had contributed as additional paid in capital since his purchase. The Company acquired the two companies to expand its presence in the insurance segment. The purchase price for 100% of the outstanding shares of Freedom Insurance was $13,977 and the purchase price for 100% of the outstanding shares of Freedom Life was $12,611. During the year ended March 31,2023 Freedom KZ has fully repaid the payable for acquisitions of Freedom Life and Freedom Insurance. The financial results of Freedom Life and Freedom Insurance have been consolidated in financial statements as of and for the year ended March 31, 2022, and in the corresponding periods of 2021 for comparative purposes, as if they had been acquired prior to such periods. The previously issued Consolidated Balance Sheet as of March 31, 2022, and Consolidated Statements of Operations and Statements of Other Comprehensive Income for the year ended March 31, 2022 and March 31, 2021, have been revised as follows:
| As of March 31, 2022
| As previously reported |  | FF Life acquisition |  | Elimi-nations |  | FF Insurance acquisition |  | Elimi-nations |  | As recasted
ASSETS |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents | $ | 224,663 |  |  | $ | 1,429 |  |  | $ | (917) |  |  | $ | 371 |  |  | $ | (82) |  |  | $ | 225,464 |
Restricted cash | 547,950 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 547,950 |
Trading securities | 1,080,982 |  |  | 8,875 |  |  | — |  |  | 68,520 |  |  | — |  |  | 1,158,377 |
Available-for-sale securities, at fair value | 1 |  |  | 161,363 |  |  | — |  |  | — |  |  | — |  |  | 161,364 |
Margin lending, brokerage and other receivables, net | 147,480 |  |  | 172 |  |  | (34) |  |  | 61 |  |  | (20) |  |  | 147,659 |
Loans issued | 92,403 |  |  | 43 |  |  | — |  |  | — |  |  | — |  |  | 92,446 |
Fixed assets, net | 17,387 |  |  | 182 |  |  | — |  |  | 254 |  |  | — |  |  | 17,823 |
Intangible assets, net | 3,512 |  |  | 1,490 |  |  | — |  |  | 161 |  |  | — |  |  | 5,163 |
Goodwill | 5,388 |  |  | 359 |  |  | — |  |  | 151 |  |  | — |  |  | 5,898 |
Right-of-use asset | 6,747 |  |  | 532 |  |  | — |  |  | 152 |  |  | — |  |  | 7,431 |
Insurance contract assets | — |  |  | 3,555 |  |  | — |  |  | 2,157 |  |  | — |  |  | 5,712 |
Other assets, net | 19,351 |  |  | 9,863 |  |  | — |  |  | 427 |  |  | — |  |  | 29,641 |
Assets held for sale | 825,419 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 825,419 |
TOTAL ASSETS | $ | 2,971,283 |  |  | $ | 187,863 |  |  | $ | (951) |  |  | $ | 72,254 |  |  | $ | (102) |  |  | $ | 3,230,347 |
LIABILITIES AND SHAREHOLDERS’ EQUITY |  |  |  |  |  |  |  |  |  |  |
Securities repurchase agreement obligations | $ | 742,710 |  |  | $ | 47,690 |  |  | $ | — |  |  | $ | 49,824 |  |  | $ | — |  |  | $ | 840,224 |
Customer liabilities | 766,627 |  |  | — |  |  | (917) |  |  | — |  |  | (82) |  |  | 765,628 |
Margin lending and trade payables | 45,082 |  |  | — |  |  | — |  |  | 21 |  |  | (20) |  |  | 45,083 |
Liabilities from insurance activity | — |  |  | 108,925 |  |  | — |  |  | 13,162 |  |  | — |  |  | 122,087 |
Current income tax liability | 14,556 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 14,556 |
Securities sold, not yet purchased – at fair value | 13,865 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 13,865 |
Debt securities issued | 34,390 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 34,390 |
Lease liability | 6,785 |  |  | 543 |  |  | — |  |  | 176 |  |  | — |  |  | 7,504 |
Liability arising from continuing involvement | 6,447 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 6,447 |
Other liabilities | 20,668 |  |  | 551 |  |  | (34) |  |  | 292 |  |  | — |  |  | 21,477 |
Liabilities held for sale | 812,478 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 812,478 |
TOTAL LIABILITIES | $ | 2,463,608 |  |  | $ | 157,709 |  |  | $ | (951) |  |  | $ | 63,475 |  |  | $ | (102) |  |  | $ | 2,683,739 |
Commitments and Contingent Liabilities (Note 31) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
SHAREHOLDERS’ EQUITY |  |  |  |  |  |  |  |  |  |  |
Preferred stock - $0.001 par value; 20,000,000 shares authorized, no shares issued or outstanding | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Common stock - $0.001 par value; 500,000,000 shares authorized; 59,542,212 shares issued and outstanding as of March 31, 2022 | 59 |  |  | 9,465 |  |  | (9,464) |  |  | 15,576 |  |  | (15,577) |  |  | 59 |
Additional paid in capital | 141,340 |  |  | — |  |  | 16,498 |  |  | — |  |  | 16,907 |  |  | 174,745 |
Retained earnings | 426,563 |  |  | 28,132 |  |  | (6,665) |  |  | (4,812) |  |  | (1,294) |  |  | 441,924 |
Accumulated other comprehensive loss | (53,291) |  |  | (7,444) |  |  | (369) |  |  | (1,985) |  |  | (36) |  |  | (63,125) |
TOTAL FRHC SHAREHOLDERS’ EQUITY | $ | 514,671 |  |  | $ | 30,153 |  |  | $ | — |  |  | $ | 8,779 |  |  | $ | — |  |  | $ | 553,603 |
Non-controlling interest | (6,996) |  |  | 1 |  |  | — |  |  | — |  |  | — |  |  | (6,995) |
TOTAL SHAREHOLDERS’ EQUITY | $ | 507,675 |  |  | $ | 30,154 |  |  | $ | — |  |  | $ | 8,779 |  |  | $ | — |  |  | $ | 546,608 |
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY | $ | 2,971,283 |  |  | $ | 187,863 |  |  | $ | (951) |  |  | $ | 72,254 |  |  | $ | (102) |  |  | $ | 3,230,347 |
| Year ended March 31, 2022
| As previously reported |  | FF Life acquisition |  | Elimi-nations |  | FF Insurance acquisition |  | Elimi-nations |  | As recasted
Revenue: |  |  |  |  |  |  |  |  |  |  |
Fee and commission income | $ | 335,444 |  |  | $ | — |  |  | $ | — |  |  | $ | 83 |  |  | $ | (316) |  |  | $ | 335,211 |
Net gain/(loss) on trading securities | 156,345 |  |  | (1,283) |  |  | — |  |  | 190 |  |  | — |  |  | 155,252 |
Interest income | 90,153 |  |  | 23,027 |  |  | — |  |  | 8,429 |  |  | — |  |  | 121,609 |
Insurance underwriting income | — |  |  | 60,526 |  |  | — |  |  | 12,455 |  |  | — |  |  | 72,981 |
Net gain on foreign exchange operations | 1,979 |  |  | 1,615 |  |  | — |  |  | 197 |  |  | — |  |  | 3,791 |
Net gain on derivatives | 946 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 946 |
TOTAL REVENUE, NET | 584,867 |  |  | 83,885 |  |  | — |  |  | 21,354 |  |  | (316) |  |  | 689,790 |
Expense: |  |  |  |  |  |  |  |  |  |  |
Fee and commission expense | 73,243 |  |  | 12,289 |  |  | — |  |  | 693 |  |  | (316) |  |  | 85,909 |
Interest expense | 65,449 |  |  | 5,194 |  |  | — |  |  | 6,304 |  |  | — |  |  | 76,947 |
Insurance claims incurred, net of reinsurance | — |  |  | 42,606 |  |  | — |  |  | 11,841 |  |  | — |  |  | 54,447 |
Payroll and bonuses | 39,779 |  |  | 3,624 |  |  | — |  |  | 2,885 |  |  | — |  |  | 46,288 |
Professional services | 12,123 |  |  | 106 |  |  | — |  |  | 453 |  |  | — |  |  | 12,682 |
Stock compensation expense | 7,859 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 7,859 |
Advertising expense | 10,059 |  |  | — |  |  | — |  |  | 1,857 |  |  | — |  |  | 11,916 |
General and administrative expense | 18,744 |  |  | 3,516 |  |  | — |  |  | 1,273 |  |  | — |  |  | 23,533 |
Provision for impairment losses | 2,206 |  |  | — |  |  | — |  |  | 296 |  |  | — |  |  | 2,502 |
Other expense/(income), net | 1,312 |  |  | 2,708 |  |  | — |  |  | (6) |  |  | — |  |  | 4,014 |
TOTAL EXPENSE | 230,774 |  |  | 70,043 |  |  | — |  |  | 25,596 |  |  | (316) |  |  | 326,097 |
NET INCOME/(LOSS) BEFORE INCOME TAX | 354,093 |  |  | 13,842 |  |  | — |  |  | (4,242) |  |  | — |  |  | 363,693 |
Income tax (expense)/benefit | (38,529) |  |  | (54) |  |  | — |  |  | 13 |  |  | — |  |  | (38,570) |
INCOME/(LOSS) FROM CONTINUING OPERATIONS | 315,564 |  |  | 13,788 |  |  | — |  |  | (4,229) |  |  | — |  |  | 325,123 |
Loss before income tax (expense)/benefit of discontinued operations | (117,199) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (117,199) |
Income tax benefit of discontinued operations | 13,004 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 13,004 |
Loss from discontinued operations | (104,195) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (104,195) |
NET INCOME/(LOSS) | $ | 211,369 |  |  | $ | 13,788 |  |  | $ | — |  |  | $ | (4,229) |  |  | $ | — |  |  | $ | 220,928 |
Less: Net loss attributable to non-controlling interest in subsidiary | (6,566) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (6,566) |
NET INCOME/(LOSS) ATTRIBUTABLE TO COMMON SHAREHOLDERS | $ | 217,935 |  |  | $ | 13,788 |  |  | $ | — |  |  | $ | (4,229) |  |  | $ | — |  |  | $ | 227,494 |
OTHER COMPREHENSIVE INCOME |  |  |  |  |  |  |  |  |  |  |
Change in unrealized gain on investments available-for-sale, net of tax effect | — |  |  | (4,292) |  |  | — |  |  | — |  |  | — |  |  | (4,292) |
Reclassification adjustment for net realized gain on available-for-sale investments disposed of in the period, net of tax effect | — |  |  | 2,222 |  |  | — |  |  | — |  |  | — |  |  | 2,222 |
Foreign currency translation adjustments | (17,245) |  |  | (2,014) |  |  | — |  |  | (1,363) |  |  | — |  |  | (20,622) |
OTHER COMPREHENSIVE (LOSS)/INCOME | (17,245) |  |  | (4,084) |  |  | — |  |  | (1,363) |  |  | — |  |  | (22,692) |
COMPREHENSIVE INCOME/(LOSS) BEFORE NON-CONTROLLING INTERESTS | $ | 194,124 |  |  | $ | 9,704 |  |  | $ | — |  |  | $ | (5,592) |  |  | $ | — |  |  | $ | 198,236 |
Less: Comprehensive loss attributable to non-controlling interest in subsidiary | (6,566) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (6,566) |
COMPREHENSIVE INCOME/(LOSS) ATTRIBUTABLE TO CONTROLLING INTEREST | $ | 200,690 |  |  | $ | 9,704 |  |  | $ | — |  |  | $ | (5,592) |  |  | $ | — |  |  | $ | 204,802 |
For the year ended March 31, 2022, the Company’s EPS as reported was 5.43 for both basic and diluted EPS for continuing operations, (1.75) for both basic and diluted EPS for discontinued operations, and 3.67 for both basic and diluted total EPS. Due to the items noted above, the Company’s EPS has been recast to 5.59 for both basic and diluted EPS for continuing operations, to (1.75) for both basic and diluted EPS for discontinued operations, and to 3.84 for both basic and diluted total EPS.
| Year ended March 31, 2021
| As previously reported |  | FF Life acquisition |  | Elimi-nations |  | FF Insurance acquisition |  | Elimi-nations |  | As recasted
Revenue: |  |  |  |  |  |  |  |  |  |  |
Fee and commission income | $ | 215,996 |  |  | $ | — |  |  | $ | — |  |  | $ | 188 |  |  | $ | (176) |  |  | $ | 216,008 |
Net gain on trading securities | 25,911 |  |  | 966 |  |  | — |  |  | 1,930 |  |  | — |  |  | 28,807 |
Interest income | 22,815 |  |  | 11,818 |  |  | — |  |  | 3,841 |  |  | — |  |  | 38,474 |
Insurance underwriting income | — |  |  | 54,412 |  |  | — |  |  | 8,539 |  |  | — |  |  | 62,951 |
Net gain/(loss) on foreign exchange operations | 1,143 |  |  | (443) |  |  | — |  |  | (143) |  |  | — |  |  | 557 |
Net gain on derivatives | 86 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 86 |
TOTAL REVENUE, NET | 265,951 |  |  | 66,753 |  |  | — |  |  | 14,355 |  |  | (176) |  |  | 346,883 |
Expense: |  |  |  |  |  |  |  |  |  |  |
Fee and commission expense | 65,978 |  |  | 4,383 |  |  | — |  |  | 352 |  |  | (176) |  |  | 70,537 |
Interest expense | 18,606 |  |  | 1,605 |  |  | — |  |  | 2,233 |  |  | — |  |  | 22,444 |
Insurance claims incurred, net of reinsurance | — |  |  | 46,754 |  |  | — |  |  | 5,651 |  |  | — |  |  | 52,405 |
Payroll and bonuses | 17,941 |  |  | 3,172 |  |  | — |  |  | 2,322 |  |  |  |  | 23,435 |
Professional services | 3,980 |  |  | 148 |  |  | — |  |  | 302 |  |  |  |  | 4,430 |
Stock compensation expense | 114 |  |  | — |  |  | — |  |  | — |  |  |  |  | 114 |
Advertising expense | 5,027 |  |  | 119 |  |  | — |  |  | 1,944 |  |  |  |  | 6,971 |
General and administrative expense | 8,391 |  |  | 1,304 |  |  | — |  |  | 1,314 |  |  | (10) |  |  | 11,118 |
Provision for impairment losses | 1,517 |  |  | 73 |  |  | — |  |  | — |  |  | — |  |  | 1,590 |
Other (income)/expense, net | (106) |  |  | 2,359 |  |  | — |  |  | (229) |  |  | 10 |  |  | 2,034 |
TOTAL EXPENSE | 121,448 |  |  | 59,917 |  |  | — |  |  | 13,889 |  |  | (176) |  |  | 195,078 |
NET INCOME BEFORE INCOME TAX | 144,503 |  |  | 6,836 |  |  | — |  |  | 466 |  |  | — |  |  | 151,805 |
Income tax (expense)/benefit | (23,362) |  |  | 8 |  |  | — |  |  | 47 |  |  | — |  |  | (23,307) |
INCOME FROM CONTINUING OPERATIONS | 121,141 |  |  | 6,844 |  |  | — |  |  | 513 |  |  | — |  |  | 128,498 |
Income before income tax expense of discontinued operation | 28,518 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 28,518 |
Income tax expense of discontinued operations | (6,735) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (6,735) |
Income from discontinued operations | 21,783 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 21,783 |
NET INCOME | $ | 142,924 |  |  | $ | 6,844 |  |  | $ | — |  |  | $ | 513 |  |  | $ | — |  |  | $ | 150,281 |
Less: Net income attributable to non-controlling interest in subsidiary | 631 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 631 |
NET INCOME ATTRIBUTABLE TO COMMON SHAREHOLDERS | $ | 142,293 |  |  | $ | 6,844 |  |  | $ | — |  |  | $ | 513 |  |  | $ | — |  |  | $ | 149,650 |
OTHER COMPREHENSIVE INCOME |  |  |  |  |  |  |  |  |  |  |
Change in unrealized gain on investments available-for-sale, net of tax effect | — |  |  | (304) |  |  | — |  |  | — |  |  | — |  |  | (304) |
Reclassification adjustment for net realized gain on available-for-sale investments disposed of in the period, net of tax effect | 71 |  |  | 2,021 |  |  | — |  |  | — |  |  | — |  |  | 2,092 |
Foreign currency translation adjustments, net of tax effect | 1,857 |  |  | 10,866 |  |  | — |  |  | (9,936) |  |  | — |  |  | 2,787 |
OTHER COMPREHENSIVE INCOME/(LOSS) | 1,928 |  |  | 12,583 |  |  | — |  |  | (9,936) |  |  | — |  |  | 4,575 |
COMPREHENSIVE INCOME/(LOSS) BEFORE NON-CONTROLLING INTERESTS | $ | 144,852 |  |  | $ | 19,427 |  |  | $ | — |  |  | $ | (9,423) |  |  | $ | — |  |  | $ | 154,856 |
Less: Comprehensive income attributable to non-controlling interest in subsidiary | 631 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 631 |
COMPREHENSIVE INCOME/(LOSS) ATTRIBUTABLE TO CONTROLLING INTEREST | $ | 144,221 |  |  | $ | 19,427 |  |  | $ | — |  |  | $ | (9,423) |  |  | $ | — |  |  | $ | 154,225 |
For the year ended March 31, 2021, the Company’s EPS as reported was 2.06 for both basic and diluted EPS for continuing operations, 0.37 for both basic and diluted EPS for discontinued operations, 2.44 for basic total EPS, and 2.43 for diluted total EPS. Due to the items noted above, the Company’s EPS has been recast to 2.19 for both basic and diluted EPS for continuing operations, to 0.37 for both basic and diluted EPS for discontinued operations, and to 2.56 for both basic and diluted total EPS, respectively.

X
- References No definition available. + Details
Name: | us-gaap_AccountingChangesAndErrorCorrectionsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for change in accounting principle. Includes, but is not limited to, nature, reason, and method of adopting amendment to accounting standards or other change in accounting principle. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -URI https://asc.fasb.org/topic&trid=2122394 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 105 -SubTopic 10 -Section 65 -Paragraph 6 -Subparagraph (f) -URI https://asc.fasb.org/extlink&oid=126987489&loc=SL124442142-165695 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 20 -Section 65 -Paragraph 2 -Subparagraph (d)(1) -URI https://asc.fasb.org/extlink&oid=126986314&loc=SL124402458-218513 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 40 -Section 65 -Paragraph 2 -Subparagraph (g)(2)(iii) -URI https://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(4) -URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22499-107794 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 40 -Section 65 -Paragraph 2 -Subparagraph (g)(2)(ii) -URI https://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 40 -Section 65 -Paragraph 2 -Subparagraph (g)(2)(i) -URI https://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 40 -Section 65 -Paragraph 1 -Subparagraph (e)(1) -URI https://asc.fasb.org/extlink&oid=126732423&loc=SL123482106-238011 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 20 -Section 65 -Paragraph 2 -Subparagraph (d)(2) -URI https://asc.fasb.org/extlink&oid=126986314&loc=SL124402458-218513 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 40 -Section 65 -Paragraph 2 -Subparagraph (g)(2)(iv) -URI https://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section S99 -Paragraph 5 -Subparagraph (SAB Topic 11.M.Q2) -URI https://asc.fasb.org/extlink&oid=122038215&loc=d3e31137-122693 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 10 -Section 65 -Paragraph 4 -Subparagraph (e)(1) -URI https://asc.fasb.org/extlink&oid=122640432&loc=SL121648383-210437 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 40 -Section 65 -Paragraph 2 -Subparagraph (h)(2) -URI https://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 10 -Section 65 -Paragraph 4 -Subparagraph (e)(2) -URI https://asc.fasb.org/extlink&oid=122640432&loc=SL121648383-210437 Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 848 -SubTopic 10 -Section 65 -Paragraph 1 -Subparagraph (e)(1) -URI https://asc.fasb.org/extlink&oid=125980421&loc=SL122150809-237846 Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 65 -Paragraph 8 -Subparagraph (e)(2) -URI https://asc.fasb.org/extlink&oid=126983759&loc=SL121830611-158277 Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section S99 -Paragraph 6 -URI https://asc.fasb.org/extlink&oid=122038215&loc=SL108384541-122693 Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 10 -Section 65 -Paragraph 5 -Subparagraph (f)(1) -URI https://asc.fasb.org/extlink&oid=128293352&loc=SL126838806-209984 Reference 19: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 65 -Paragraph 6 -Subparagraph (e)(2) -URI https://asc.fasb.org/extlink&oid=126983955&loc=SL121967933-165497 Reference 20: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 40 -Section 65 -Paragraph 2 -Subparagraph (c)(2) -URI https://asc.fasb.org/extlink&oid=126732423&loc=SL126732908-238011 Reference 21: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 10 -Section 65 -Paragraph 5 -Subparagraph (f)(3) -URI https://asc.fasb.org/extlink&oid=128293352&loc=SL126838806-209984 Reference 22: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 40 -Section 65 -Paragraph 2 -Subparagraph (c)(1) -URI https://asc.fasb.org/extlink&oid=126732423&loc=SL126732908-238011 Reference 23: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 65 -Paragraph 6 -Subparagraph (e)(1) -URI https://asc.fasb.org/extlink&oid=126983955&loc=SL121967933-165497 Reference 24: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 65 -Paragraph 8 -Subparagraph (e)(1) -URI https://asc.fasb.org/extlink&oid=126983759&loc=SL121830611-158277 Reference 25: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 40 -Section 65 -Paragraph 2 -Subparagraph (c)(3) -URI https://asc.fasb.org/extlink&oid=126732423&loc=SL126732908-238011 Reference 26: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 926 -SubTopic 20 -Section 65 -Paragraph 2 -Subparagraph (f)(1) -URI https://asc.fasb.org/extlink&oid=120154821&loc=SL120154904-197079 Reference 27: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 926 -SubTopic 20 -Section 65 -Paragraph 2 -Subparagraph (f)(2) -URI https://asc.fasb.org/extlink&oid=120154821&loc=SL120154904-197079 Reference 28: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22499-107794 Reference 29: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 926 -SubTopic 20 -Section 65 -Paragraph 2 -Subparagraph (f)(3) -URI https://asc.fasb.org/extlink&oid=120154821&loc=SL120154904-197079 Reference 30: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 65 -Paragraph 6 -Subparagraph (e)(3) -URI https://asc.fasb.org/extlink&oid=126983955&loc=SL121967933-165497 Reference 31: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 848 -SubTopic 10 -Section 65 -Paragraph 2 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=125980421&loc=SL125981372-237846 Reference 32: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c)(1) -URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22499-107794 Reference 33: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(1) -URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22499-107794 Reference 34: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 65 -Paragraph 8 -Subparagraph (e)(3) -URI https://asc.fasb.org/extlink&oid=126983759&loc=SL121830611-158277 + Details
Name: | us-gaap_NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration