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Note 18 - Recent Accounting Pronouncements
3 Months Ended
Jun. 30, 2026
Notes to Financial Statements  
Accounting Standards Update and Change in Accounting Principle [Text Block]

18. Recent Accounting Pronouncements

 

In  November 2024, the FASB issued ASU 2024-03, Income StatementReporting Comprehensive IncomeExpense Disaggregation Disclosures. The amendments in ASU 2024-03 address investor requests for more disclosure of disaggregated financial reporting information about expenses presented in the income statement. Following the release of ASU 2024-03 in  November 2024, the effective date will be annual reporting periods beginning after  December 15, 2026. The Company is evaluating the impact on its consolidated financial statements.

 

In September 2025, the FASB issued ASU 2025-06, IntangiblesGoodwill and Other—Internal-Use Software. The amendments in ASU 2025-06 remove all references to software development project stages and requires entities to start capitalizing software costs when both of the following occur: (i) management has authorized and committed to funding the software project and (ii) it is probable that the project will be completed and the software will be used to perform the function intended. Following the release of  ASU 2024-05 in September 2025, the effective date will be annual reporting periods beginning after December 15, 2027. The company is evaluating the impact on its consolidated financial statements.