Thursday, October 17, 2019 - Monday, November 18, 2019 (30 days)
Proposed Taxonomy Improvements Comment Period hosted by FASB || Proposed DQCRT Taxonomy || Proposed Technical Guide

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.

FASB Staff Issues Proposed XBRL US DQC Rules Taxonomy and Accompanying Technical Guide

The Financial Accounting Standards Board (FASB) staff recently issued for comment the following:

The comment period on the proposed DQCRT and the proposed accompanying Technical Guide ends on November 18, 2019.

Specific comments on the DQCRT should be provided directly on the proposed DQCRT named “DQC Rules (2019-01-31)” available in the FASB Taxonomy Online Review and Comment System that can be accessed by going to the Proposed XBRL US DQC Rules Taxonomy linked above.

Interested parties may provide comments on the proposed Technical Guide by sending their comments to or by sending their comments to “Chief of Taxonomy Development, FASB 401 Merritt 7, P.O. Box 5116, Norwalk, CT 06856-5116.” Refer to the File Reference Number 2020-900 (located on the cover of the proposed technical guide).