The Financial Accounting Standards Board (FASB) has issued a proposed Taxonomy Implementation Guide, Financial Services—Investment Companies (Including SEC S-X Schedules for Business Development Companies) .The proposed Guide covers, among other topics, the modeling for the Schedule of Investments. Examples have been added to illustrate the option to use key-value pairs for non-numeric, investment-specific information in the schedule of investments. When filings contain a significant number of investments, using this option reduces the risk of processing failures.
The FASB is accepting comments about the proposed guide until August 10, 2026. Email comments to xbrlguide@fasb.org and be sure to include File Reference Number 2026-2900.
