v3.26.3
Recent Accounting Pronouncements
9 Months Ended
Sep. 30, 2026
Accounting Policies [Abstract]  
Recent Accounting Pronouncements Recent Accounting Pronouncements
In September 2026, the FASB issued Accounting Standards Update (“ASU”) 2026-03,“Fair Value Measurement (Topic 820): Investment Companies with Equity Securities Subject to Contractual Sale Restrictions,” which amends the guidance in ASC 820 to require investment companies within the scope of ASC 946 to consider the effect of contractual sale restrictions when measuring the fair value of equity securities and to provide additional disclosures regarding the amount of any related discount. ASU 2026-03 is effective for annual reporting periods beginning after December 15, 2027, and interim reporting periods within those annual reporting periods, with early adoption permitted. The Company is currently assessing the impact of this guidance; however, the Company does not expect the adoption of ASU 2026-03 to have a material impact on its consolidated financial statements and disclosures.