XML 49 R39.htm IDEA: XBRL DOCUMENT v3.23.3

Securities - Schedule of Required Fair Value Disclosures for Equity Securities (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Equity Securities, FV-NI, Realized Gain (Loss) [Roll Forward]
Fair value at beginning of period			$ 1,719	$ 2,609	$ 2,609
Purchases			0	35	206
Sales/reclassification			798		811
Gains/(Losses)	$ (27)	$ (88)	(22)	(345)	(298)
Gains/(Losses) on sales of securities			(11)		13
Fair value at end of period	888		888		1,719
CRA Mutual Fund
Equity Securities, FV-NI, Realized Gain (Loss) [Roll Forward]
Fair value at beginning of period			915	1,036	1,036
Purchases			0		0
Sales/reclassification			0		0
Gains/(Losses)			(27)		(121)
Gains/(Losses) on sales of securities			0		0
Fair value at end of period	888		888		915
Canapi Ventures SBIC Fund
Equity Securities, FV-NI, Realized Gain (Loss) [Roll Forward]
Fair value at beginning of period			206	0	0
Purchases			0		206
Sales/reclassification			206		0
Gains/(Losses)			0		0
Gains/(Losses) on sales of securities			0		0
Fair value at end of period	0		0		206
Stock in other banks
Equity Securities, FV-NI, Realized Gain (Loss) [Roll Forward]
Fair value at beginning of period			598	$ 1,573	1,573
Purchases			0		0
Sales/reclassification			592		811
Gains/(Losses)			5		(177)
Gains/(Losses) on sales of securities			(11)		13
Fair value at end of period	$ 0		$ 0		$ 598

X

- Definition

Equity Securities, FV-NI, Realized Gain (Loss) [Roll Forward]

+ References

No definition available.

+ Details

Name:	acnb_EquitySecuritiesFVNIRealizedGainLossRollForward
Namespace Prefix:	acnb_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Proceeds From Sale And Reclassification On Equity Securities, FV-NI

+ References

No definition available.

+ Details

Name:	acnb_ProceedsFromSaleAndReclassificationOnEquitySecuritiesFVNI
Namespace Prefix:	acnb_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Amount of investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI).

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(1)(b))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 1A
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482736/825-10-45-1A

+ Details

Name:	us-gaap_EquitySecuritiesFvNiCurrentAndNoncurrent
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount of realized gain (loss) from sale of investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI).

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(3)(d)(1))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 321
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479536/321-10-50-4

+ Details

Name:	us-gaap_EquitySecuritiesFvNiRealizedGainLoss
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Amount of unrealized gain (loss) on investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI).

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(3)(d)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 321
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479536/321-10-50-4

+ Details

Name:	us-gaap_EquitySecuritiesFvNiUnrealizedGainLoss
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Amount of cash outflow to acquire investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI), classified as investing activity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 230
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 19
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482740/230-10-45-19

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Section 45
-Paragraph 1
-SubTopic 10
-Topic 321
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479567/321-10-45-1

+ Details

Name:	us-gaap_PaymentsToAcquireEquitySecuritiesFvNi
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Details

Name:	us-gaap_FinancialInstrumentAxis=acnb_CRAMutualFundMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancialInstrumentAxis=acnb_CanapiVenturesSBICFundMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancialInstrumentAxis=acnb_StockInOtherBanksMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: