XML 20 R9.htm IDEA: XBRL DOCUMENT
v3.21.2

Note C - New Accounting Standard Not Yet Adopted | 6 Months Ended
--- | ---
Sep. 26, 2021
Notes to Financial Statements |
New Accounting Pronouncements Not yet Adopted [Text Block] | NOTE C – NEW ACCOUNTING STANDARD NOT YET ADOPTED In June 2016, the FASB issued ASU 2016-13, “Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments,” which significantly changes the impairment model for most financial instruments. Current guidance requires the recognition of credit losses based on an incurred loss impairment methodology that reflects losses once the losses are probable. Under the new standard, the Company will be required to use a current expected credit loss model (“CECL”) that will immediately recognize an estimate of credit losses that are expected to occur over the life of the financial instruments that are in the scope of this update, including trade receivables. The CECL model uses a broader range of reasonable and supportable information in the development of credit loss estimates. In November 2019, the FASB deferred the effective date for smaller reporting companies for annual reporting periods beginning after December 15, 2022. This standard is required to take effect in Nathan’s first quarter ( June 2023) of our fiscal year ending March 31, 2024. The Company is currently evaluating the impact that the adoption of this guidance will have on its consolidated financial statements and related disclosures. The Company does not believe that any other recently issued, but not yet effective accounting standards, when adopted, will have a material effect on the accompanying consolidated financial statements.

X
- Definition The entire disclosure for a new accounting pronouncement not yet adopted. + References No definition available. + Details
Name: | nath_NewAccountingPronouncementsNotYetAdoptedTextBlock
Namespace Prefix: | nath_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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