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.
FASB Staff Issues Proposed Taxonomy Improvements for Proposed Accounting Standards Updates - Targeted Transition Relief for Topic 326, Financial Instruments—Credit Losses and Business Combinations (Topic 805): Revenue from Contracts with Customers—Recognizing an Assumed Liability
The Financial Accounting Standards Board (FASB) staff recently issued for comment, proposed Taxonomy improvements for the following proposed Accounting Standards Updates:
- Targeted Transition Relief for Topic 326, Financial Instruments—Credit Losses (Release Notes) - comment period ends March 8,2019
- Business Combinations (Topic 805): Revenue from Contracts with Customers—Recognizing an Assumed Liability (Release Notes) - comment period ends April 30,2019
Interested parties may provide comments on the proposed Taxonomy Improvements by sending their comments to xbrled@fasb.org.
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