This 60-minute webinar was led by the FASB with participation from the SEC, XBRL International and XBRL US. It covered proposed structural changes that may be reflected in the US GAAP 2017 Taxonomy and that may impact XBRL tools, services and data offerings (see Fact Sheet: fasb-fact-sheet-on-us-gaap-taxonomy-structural-changes).
Slides from the program: fasb-review-of-technical-taxonomy-changes
Changes include the use of:
- Typed dimensions
- Extensible enumerations
- Taxonomy template – referenceable US GAAP Taxonomy linkbases
- Change notes – replacing “change labels”
- Taxonomy Package Specification
Speakers:
- Walter Hamscher, Senior IT Program Manager, Office of Structured Disclosure, U.S. Securities and Exchange Commission
- Louis Matherne, Chief of Taxonomy Development, FASB
- Campbell Pryde, President and CEO, XBRL US
- David Shaw, XBRL Project Manager, FASB
- Paul Warren, Technical Director, XBRL International
