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BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 3 Months Ended
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Mar. 31, 2026
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
Schedules of Accounting Standards Updates | ​
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ASU. No. | ​ | Topic | ​ | Nature of Update | ​ | Required | ​ | Method | ​ | Financial Impact
2024-03 | ​ | Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses | ​ | This ASU requires public companies to disclose, in the notes to financial statements, specified information about certain costs and expenses at each interim and annual reporting period. | ​ | Annual reporting periods beginning after Dec. 15, 2026, and interim periods within annual reporting periods beginning after Dec. 15, 2027. | ​ | Retrospectively | ​ | The Company is currently analyzing the impact of this ASU on its financial statements.
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2025-01 | ​ | Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Clarifying the Effective Date | ​ | This ASU amends the effective date of ASU No. 2024-03 to clarify that all public business entities are required to adopt the guidance in annual reporting periods beginning after December 15, 2026, and interim periods within annual reporting periods beginning after December 15, 2027. | ​ | Annual reporting periods beginning after Dec. 15, 2026, and interim periods within annual reporting periods beginning after Dec. 15, 2027. | ​ | Retrospectively | ​ | The Company is currently analyzing the impact of this ASU on its financial statements.
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2025-06 | ​ | Intangibles—Goodwill and Other— Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software. | ​ | This ASU modernizes and clarifies the threshold for when an entity is required to start capitalizing software costs and is based on when (i) management has authorized and committed to funding the software project and (ii) it is probable that the project will be completed and the software will be used to perform the function intended. | ​ | Annual reporting periods beginning after Dec. 15, 2027, and interim reporting periods within those annual reporting periods. | ​ | Prospectively | ​ | The Company is currently analyzing the impact of this ASU on its financial statements.
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2025-07 | ​ | Derivatives and Hedging (Topic 815) and Revenue from Contracts with Customers (Topic 606): Derivatives Scope Refinements and Scope Clarification for Share-Based Noncash Consideration from a Customer in a Revenue Contract | ​ | This ASU refines the scope of Topic 815 to clarify which contracts are subject to derivative accounting. The guidance also provides clarification under Topic 606 for share-based payments from a customer in a revenue contract. | ​ | Annual reporting periods beginning after Dec. 15, 2026, and interim reporting periods within those annual reporting periods. | ​ | Prospectively | ​ | The Company is currently analyzing the impact of this ASU on its financial statements.
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2025-08 | ​ | Financial Instruments—Credit Losses (Topic 326): Purchased Loans | ​ | The ASU expands the population of acquired financial assets accounted for using the gross-up approach. Acquired loans (excluding credit cards) are deemed purchased seasoned loans and accounted for using the gross-up approach upon acquisition if criteria established by the new guidance are met. This change aims to enhance comparability, consistency, and better reflect the economics of acquiring financial assets. | ​ | Annual reporting periods beginning after Dec. 15, 2026, and interim reporting periods within those annual reporting periods. | ​ | Prospectively | ​ | The Company is currently analyzing the impact of this ASU on its financial statements.
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2025-09 | ​ | Derivatives and Hedging (Topic 815): Hedge Accounting Improvements | ​ | The ASU enables entities to apply hedge accounting to a greater number of highly effective economic hedges. | ​ | Annual reporting periods beginning after Dec. 15, 2026, and interim reporting periods within those annual reporting periods. | ​ | Prospectively | ​ | The Company is currently analyzing the impact of this ASU on its financial statements.
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2025-11 | ​ | Interim Reporting (Topic 270): Narrow-Scope Improvements | ​ | This ASU does not change the fundamental nature of interim reporting or expand or reduce current interim disclosure requirements. The ASU clarifies that all entities preparing GAAP‑compliant interim financial statements must follow Topic 270. It also creates a complete list of required interim disclosures, adds a principle requiring disclosure of material events occurring after year‑end, and improves guidance on the content and format of interim financial statements. | ​ | Interim periods within annual periods beginning after December 15, 2027. | ​ | Prospectively | ​ | The Company is currently analyzing the impact of this ASU on its financial statements.
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2025-12 | ​ | Codification Improvements | ​ | These amendments in this ASU update the FASB Accounting Standards Codification® for a broad range of Topics arising from technical corrections, unintended application of the Codification, clarifications, and other minor improvements. | ​ | Annual reporting periods beginning after Dec. 15, 2026, and interim reporting periods within those annual reporting periods. | ​ | Prospectively | ​ | The Company is currently analyzing the impact of this ASU on its financial statements.
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