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Accounting Pronouncements
 3 Months Ended
Mar. 31, 2026
Accounting Standards Update and Change in Accounting Principle [Abstract]  
Accounting Pronouncements Accounting Pronouncements
In November 2024, the Financial Accounting Standards Board ("FASB") issued Auditing Standards Update ("ASU") No. 2024-03, Income Statement - Reporting Comprehensive Income Expense Disaggregation Disclosures (Subtopic 220-40); Disaggregation of Income Statement Expenses. This ASU requires certain expenses be disaggregated into specific categories in disclosures within the financial statements and footnotes to the financial statements. ASU No. 2024-03 is effective for all public business entities for annual periods beginning after December 15, 2026, and interim periods beginning after December 15, 2027. Early adoption is permitted. The Company is currently evaluating the impact of ASU No. 2024-03 on its consolidated financial statements.
In November 2025, the FASB issued ASU No. 2025-08, Financial Instruments - Credit Losses (Topic 326), Purchased Loans. This ASU amended the guidance in ASC 326 on the accounting for certain purchased loans. The amendments in this update expand the use of the “gross-up” approach to certain acquired loans classified as purchased seasoned loans ("PSLs"). The amendments are intended to reduce complexity and improve comparability in the accounting for acquired loans. ASU No. 2025-08 is effective for annual periods beginning after December 15, 2026, and interim periods beginning after December 15, 2027. Early adoption is permitted. The Company is currently evaluating the impact of ASU No. 2025-08 on its consolidated financial statements.