XML 20 R10.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

Accounting Statements Issued but Not Yet Adopted | 3 Months Ended
--- | ---
Mar. 31, 2024
Accounting Statements Issued but Not Yet Adopted |
Accounting Statements Issued but Not Yet Adopted | Note 2 – Accounting Statements Issued but Not Yet Adopted In November 2023, FASB issued ASU No. 2023-07, “Segment Reporting (Topic 280): Improvement to Reportable Segment Disclosures.” ASU 2023-07 expands segment disclosure requirements for public entities to require disclosure of significant segment expense and other segment items on an annual and interim basis and to provide in interim periods all disclosures about a reportable segment’s profit or loss and assets that are currently required annually. ASU 2023-07 is effective for fiscal years beginning after December 15, 2023, and interim periods within the fiscal years beginning after December 15, 2024. Early adoption is permitted. ASU 2023-07 is not expected to have a significant impact on our financial statements. ​ In December 2023, FASB issued ASU No. 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures.” ASU 2023-09 requires public business entities to disclose in their rate reconciliation table additional categories of information about Federal, state, and foreign income taxes and to provide more details about the reconciling items in some categories if items meet a quantitative threshold. ASU 2023-09 also requires all entities to disclose income taxes paid, net of refunds, disaggregated by Federal, state, and foreign taxes for annual periods and to disaggregate the information by jurisdiction based on a quantitative threshold, among other things. ASU 2023-09 is effective for fiscal years beginning after December 15, 2024. ASU 2023-09 is not expected to have a significant impact on our financial statements. ​ In March 2024, FASB issued ASU No. 2024-01, “Compensation- Stock Compensation (Topic 718): Scope Application of Profits Interest and Similar Awards.” ASU 2024-01 provides an illustrative example that includes four fact patterns to demonstrate how an entity should apply the scope guidance in paragraph 718-10-15-3 to determine whether a profits interest award should be accounted for in accordance with Topic 718. ASU 2024-01 is effective for fiscal years beginning after December 15, 2024. ASU 2024-01 is not expected to have a significant impact on our financial statements. ​

X
- Definition Accounting Statements Issued but Not Yet Adopted + References No definition available. + Details
Name: | func_NewAccountingPronouncementsNotYetAdoptedAbstract
Namespace Prefix: | func_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition New accounting pronouncements not yet adopted. + References No definition available. + Details
Name: | func_NewAccountingPronouncementsNotYetAdoptedTextblock
Namespace Prefix: | func_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration