Note 13 - New Accounting Pronouncements and Regulatory Updates

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

Accounting Standards Update and Change in Accounting Principle [Text Block]

NOTE 13. NEW ACCOUNTING PRONOUNCEMENTS AND REGULATORY UPDATES

In December 2023, the FASB issued Accounting Standards Update 2023-09 ("ASU 2023-09"), Income Taxes (Topic 740) Improvements to Income Tax Disclosures, which enhances the transparency and decision usefulness of income tax disclosures. The amendments are effective for annual periods beginning after December 15, 2024. The Fund has adopted ASU 2023-09 and all required disclosures have been made.