{"iri":"http://fasb.org/us-gaap/2026#AccountingStandardsUpdate202305Member","label":"Accounting Standards Update 2023-05 [Member]","definition":"Accounting Standards Update 2023-05 Business Combinations - Joint Venture Formations (Subtopic 805-60): Recognition and Initial Measurement.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#AccountingStandardsUpdate202305Member"}