The Financial Accounting Standards Board (FASB) staff has issued an Invitation to Comment (ITC) designed to allow it to assess the efficiency and effectiveness of the U.S. GAAP Financial Reporting Taxonomy (GAAP Taxonomy).
The ITC, U.S. GAAP Financial Reporting Taxonomy—Efficiency and Effectiveness Review, addresses potential improvements to the usability of the GAAP Taxonomy and to the processes that support taxonomy-related activities. It is intended to obtain feedback from stakeholders at an early stage in the Board’s review of the GAAP Taxonomy. Interested parties are asked to provide input on the ITC by June 15, 2017.
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