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Note 2 - Accounting Standards Updates | 12 Months Ended
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Dec. 31, 2024
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 Periods |  | Effect on Consolidated Financial Statements
ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures |  | This pronouncement requires expanded income tax disclosures primarily related to an entity's effective tax rate reconciliation and income taxes paid. |  | Q4 2025 |  | The Company is still assessing the impact of the new accounting standard but does not expect the adoption of this standard to have a material impact on its consolidated financial statements.
ASU 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses |  | This pronouncement requires expanded disclosures on comprehensive income to improve expenses and address requests from investors for more detailed information about the types of expenses. |  | Q4 2027 (fiscal year) Q1 2028 (interim period) |  | The Company is still assessing the impact of the new accounting standard on its consolidated financial statements.
Accounting Standards Adopted in Current Year
Standard |  | Description |  | Effect on the financial statements or other significant matters
ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures |  | This pronouncement requires expanded disclosures about an entity’s reportable segments, including more enhanced information about a reportable segment’s expenses, interim segment profit or loss, and how an entity’s chief operating decision maker uses reported segment profit or loss information in assessing segment performance and allocating resources. |  | The Company has included all required disclosures within its Form 10-K for the year ended December 31, 2024. See Note 19 for further information on segment disclosures.

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