Posted on Tuesday, September 30, 2025

The Financial Accounting Standards Board (FASB) issued for comment proposed Proposed Technical and Other Conforming Improvements for the 2026 GAAP Financial Reporting Taxonomy (Release Notes) File Reference No. 2026-2500.

The comment period for the proposed update ends on October 31, 2025.

Interested parties may provide comments on both proposed GAAP Taxonomy Improvements by sending their comments to xbrled@fasb.org. Please include the File Reference Number 2026-2500.

Read the announcement: FASB Staff Issues Proposed Technical and Other Conforming Improvements for the 2026 GAAP Financial Reporting Taxonomy (October 1 2025)