{"iri":"http://fasb.org/us-gaap/2026#BusinessCombinationProFormaInformationIncompleteInitialAccounting","label":"Business Combination, Acquisition Date after Reporting Period, Initial Accounting Incomplete, Description","definition":"Description of initial accounting for business combination that is incomplete when business combination occurs after reporting date and before financial statements are issued or issuable. Includes, but is not limited to, description of disclosure that cannot be made and reason why initial accounting for business combination is incomplete.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#BusinessCombinationProFormaInformationIncompleteInitialAccounting"}