The Financial Accounting Standards Board (FASB) has issued a proposed Taxonomy Implementation Guide, Financial Statement Location Dimensions: A Guide for Preparers (Guide). The proposed Guide describes when and how to use the financial statement location dimensions and when alternative elements should be used instead of the financial statement location dimensions. The proposed Guide illustrates the use of each of the financial statement location and transactional information dimensions.
The FASB is accepting comments about the proposed guide until August 20, 2026. Email comments to xbrlguide@fasb.org and be sure to include File Reference Number 2026-2850.
