Process Improvement
Effective January 1, 2018, proposed Taxonomy Improvements to this Accounting Standards Update will have a formal comment period concurrent with the issuance of the Accounting Standards Update. This replaces the past practice of an annual 60-day comment period on the entire Taxonomy.
Effective January 1, 2018, proposed Taxonomy Improvements to this Accounting Standards Update will have a formal comment period concurrent with the issuance of the Accounting Standards Update. This replaces the past practice of an annual 60-day comment period on the entire Taxonomy.
Proposed Taxonomy Implementation Guide, Financing Receivable and Current Expected Credit Loss Disclosures, and Proposed Taxonomy Improvements for Proposed Accounting Standards, Debt Topic (470): Simplifying the Classification of Debt in a Classified Balance Sheet (Current versus Noncurrent)
- Ends on November 5, 2018: GAAP Financial Reporting Taxonomy Implementation Guide, Financing Receivable and Current Expected Credit Loss Disclosures
- Ends on November 12, 2018: Proposed Taxonomy Improvements for Proposed Accounting Standards Update—Debt Topic (470): Simplifying the Classification of Debt in a Classified Balance Sheet (Current versus Noncurrent)
Interested parties may provide comments on the proposed Taxonomy Improvements by sending their comments to xbrled@fasb.org or by sending written comments to "Chief of Taxonomy Development, FASB 401 Merritt 7, P.O. Box 5116, Norwalk, CT 06856-5116." Refer to File Reference Numbers mentioned above, which are indicated on the covers of the proposed guide and the proposed release notes.
Upcoming XBRL US Events
XBRL Reporting for Special Purpose Acquisition Companies
Communications & Services Steering Committee Meeting
Domain Steering Committee Meeting
Center for Data Quality Committee Meeting
Standard Government Reporting Work Group Meeting
AI Meets Auditing: Build Smarter Accounting Estimates with Multi-Agent LLMs
Reporting Modernization Work Group Meeting
States Step In: Corporate Climate Reporting

