Friday, October 12 - Monday, November 12, 2018 (30 days)
Proposed Taxonomy Implementation Guide and Improvements Public Review hosted by FASB

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.

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)

Interested parties may provide comments on the proposed Taxonomy Improvements by sending their comments to 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.