The Financial Accounting Standards Board (FASB) announced proposals for new GAAP Taxonomy improvements:
- For Accounting Standards Update on Derivatives and Hedging (Topic 815); and on Compensation – Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606). The comment period for the taxonomy improvements ends on November 14, 2024. Access the announcement with related release notes: FASB Staff Issues Proposed GAAP Taxonomy Improvements for Proposed Updates on Hedge Accounting and on Share-Based Consideration Payable to a Customer (September 30 20
- Technical and Other Conforming Improvements for the 2025 GAAP Financial Reporting Taxonomy. The comment period on the proposed technical improvements ends October 31, 2024. Access the announcement with release notes: FASB Staff Issues Proposed Technical and Other Conforming Improvements for the 2025 GAAP Financial Reporting Taxonomy (October 1 2024)
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