The FASB published a Proposed Taxonomy Implementation Guide, Extensible Lists: A Guide for Preparers, for a public comment period ending on September 21, 2020. The guide explains XBRL extensible lists which allow for the definition of concepts from a predefined list of values. The FASB is seeking comment from users on definitions for glossary terms and whether users agree with examples provided. The FASB has asked that comments be submitted directly to the FASB.
Read the FASB announcement.