Note 2 - Acquisition - Net Adjustments to Allowance for Credit Losses (Details) - Kentucky Bancshares [Member] $ in Thousands	Jun. 01, 2021 USD ($)
Allowance for credits losses on loans	$ 6,757
Allowance for credits losses on loans	(6,757)
As Recorded By Acquiree [Member]
Allowance for credits losses on loans	9,491
Allowance for credits losses on loans	(9,491)
As Adjusted By Acquirer [Member]
Allowance for credits losses on loans	2,734	[1],[2]
Allowance for credits losses on loans	$ (2,734)	[1],[2]

[1] On January 1, 2020, Stock Yards Bancorp adopted ASC 326, “Financial Instruments – Credit Losses,” which required that loans held for investment be accounted for under the CECL framework. In accordance with ASC 326, “Financial Instruments – Credit Losses,” Kentucky Bancshares was not required to adopt CECL as of January 1, 2020. The net adjustment to allowance for credit losses includes the following: (in thousands) Reversal of historical KB allowance for credit losses on loans $ 9,491 Estimate of lifetime credit losses for PCD loans (6,757) Net change in allowance for credit losses $ 2,734

[2] See the following page for explanations or individual fair value adjustments.