Friday, May 7 - Monday, July 5, 2021 (60 days)
Proposed Taxonomy Improvements for Proposed Accounting Standards Update Public Review hosted by FASB || Derivatives and Hedging (Topic 815)

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 GAAP Taxonomy Improvements for a Proposed Accounting Standards Update on Derivatives and Hedging (Topic 815): Fair Value Hedging—Portfolio Layer Method

The Financial Accounting Standards Board (FASB) staff recently issued for comment, proposed Taxonomy improvements for the following proposed Accounting Standards Update:

The comment period on the proposed GAAP Taxonomy Improvements related to the proposed Accounting Standards Update ends on July 5, 2021.

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