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.
