XML 31 R11.htm IDEA: XBRL DOCUMENT
v3.23.3

Note 5 - Management Contracts | 12 Months Ended
--- | ---
Sep. 30, 2023
Notes to Financial Statements |
Intangible Assets Disclosure [Text Block] |
(5) | Management Contracts
The costs related to the Company’s purchase of the assets related to management contracts are capitalized as incurred and comprise the management contract asset. This asset was $81.3 million as of the end of fiscal year 2023, an increase of $0.4 million from the end of fiscal year 2022. The increase was related to expenses incurred in connection with the purchase of assets related to the management of the Stance ETF and the costs associated with the definitive agreement signed with CCM in the current period. The Company considers the management contract asset to be an intangible asset per Accounting Standards Codification 350 — Intangibles – Goodwill and Other. The purchase costs that comprise the management contract asset include consideration to the seller, as well as legal and similar external transaction costs.

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

X
- Definition The entire disclosure for all or part of the information related to intangible assets. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//350-30/tableOfContent + Details
Name: | us-gaap_IntangibleAssetsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration