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Note 2 - Accounting Standards Updates | 12 Months Ended
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Dec. 31, 2022
Notes to Financial Statements |
Accounting Standards Update and Change in Accounting Principle [Text Block] | 2. ACCOUNTING STANDARDS UPDATES Recently Issued Accounting Pronouncements Rocky Brands, Inc. is currently evaluating the impact of certain ASUs on its Consolidated Financial Statements or Notes to the Consolidated Financial Statements:
Standard |  | Description |  | Anticipated Adoption Period |  | Effect on the financial statements or other significant matters
ASU 2016-13, Measurement of Credit Losses on Financial Instruments |  | The pronouncement seeks to provide financial statement users with more decision-useful information about the expected credit losses on financial instruments and other commitments to extend credit held by a reporting entity at each reporting date by replacing the incurred loss impairment methodology in current U.S. GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. |  | Q1 2023 |  | We do not anticipate that adopting this standard will have a material impact on our consolidated financial statements.
Accounting Standards Adopted in 2021
Standard |  | Description |  | Effect on the financial statements or other significant matters
ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes |  | This pronouncement is intended to simplify various aspects related to accounting for income taxes. ASU 2019-12 removes certain exceptions to the general principles in Topic 740 and also clarifies and amends existing guidance to improve consistent application. |  | We adopted the new standard in Q1 2021 and the standard did not have a significant impact on our Consolidated Financial Statements.

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