Quarterly report [Sections 13 or 15(d)]

RECENT ACCOUNTING STANDARDS

v3.26.1
RECENT ACCOUNTING STANDARDS
3 Months Ended
Mar. 31, 2026
Accounting Changes and Error Corrections [Abstract]  
RECENT ACCOUNTING STANDARDS

14. RECENT ACCOUNTING STANDARDS

 

Accounting Pronouncements Pending

 

In November 2024, the FASB issued ASU 2024-03, “Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures”. ASU 2024-03 will require disclosure of specific cost and expense information in the notes to the financial statements. Disclosure shall include inventory purchases, employee compensation, depreciation and intangible asset amortization presented in the face of the income statement for continuing operations. It shall also include certain amounts already disclosed under GAAP in the same disclosure as other disaggregation requirements as well as disclose a qualitative description and the amount of selling expenses. ASU 2024-03 will be effective for the Company in annual periods beginning after December 15, 2026. The amendment contemplates changes in disclosures only and the Company continues to assess the impact of the amendment.