{"iri":"http://fasb.org/us-gaap/2026#PurchaseTransactionPolicy","label":"Transaction between Entities under Common Control [Policy Text Block]","definition":"Disclosure of accounting policy for a combination of entities that is not accounted for using the purchase method (for example, exchange of shares between entities under common control).","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#PurchaseTransactionPolicy"}