IMPACT OF RECENTLY-ISSUED ACCOUNTING STANDARDS |
6 Months Ended |
|---|---|
Jun. 30, 2026 | |
| IMPACT OF RECENTLY-ISSUED ACCOUNTING STANDARDS | |
| IMPACT OF RECENTLY-ISSUED ACCOUNTING STANDARDS | NOTE 17. IMPACT OF RECENTLY-ISSUED ACCOUNTING STANDARDS In November 2024, the Financial Accounting Standards Board (“FASB”) issued a new standard on disaggregation of income statement expenses, which requires an entity to disclose, on an annual and interim basis, disaggregated information about certain income statement expense line items in a tabular format in the notes to the financial statements. The standard will be effective for annual reporting periods beginning after December 15, 2026 and for interim reporting periods within annual reporting periods beginning after December 15, 2027, with early adoption permitted, and may be applied either prospectively or retrospectively. The Partnership is currently evaluating the impact of the new rules on its disclosures. |
| X | ||||||||||
- References No definition available.
|
| X | ||||||||||
- Definition The entire disclosure for change in accounting principle. Includes, but is not limited to, nature, reason, and method of adopting amendment to accounting standards or other change in accounting principle. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|