Posted on Thursday, December 1, 2022

The Financial Accounting Standards Board (FASB) has issued for comment proposed GAAP Taxonomy Improvements to address the proposed Accounting Standards Update on accounting for leases between entities under common control: Leases (Topic 842) – Common Control Arrangements. Comments must be submitted by January 26, 2023.

Read the release notes.

Read the announcement for information on how to submit comments: FASB Staff Issues Proposed GAAP Taxonomy Improvements for Proposed ASU on Leases Common Control Arrangements



Upcoming XBRL US Events

Domain Steering Committee Meeting
Tuesday, October 21, 2025

Communications & Services Steering Committee Meeting
Tuesday, October 21, 2025

Data Quality Rules in US GAAP Taxonomy 2026
Wednesday, November 19, 2025

Data Standards Forum: Advancing Semantic Intelligence
Friday, December 5, 2025

XBRL US Annual General Meeting for Members
Friday, December 5, 2025