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Recent Accounting Pronouncements And Other Authoritative Guidance
9 Months Ended
Sep. 30, 2025
Recent Accounting Pronouncements And Other Authoritative Guidance [Abstract]  
Recent Accounting Pronouncements And Other Authoritative Guidance

Note 9 – Recent accounting pronouncements and other authoritative guidance

In November 2024, the Financial Accounting Standards Board (FASB) issued ASU 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. ASU 2024-03 requires public companies to disclose specified types of expenses included in the captions presented on the face of the income statement, along with certain related information. In January 2025, the FASB issued ASU 2025-01, which clarified the effective date of ASU 2024-03. All public business entities are required to adopt the guidance in annual reporting periods beginning after December 15, 2026, and interim periods within annual periods beginning after December 15, 2027. Early adoption is permitted, and the amendments may be applied prospectively or retrospectively. The Company does not expect the adoption of ASU 2024-03 to have a material impact on its consolidated financial statements.