The Securities and Exchange Commission (SEC) announced that the FASB had published two new proposed implementation guides based on the 2021 US GAAP Financial Reporting Taxonomy which is currently under consideration by the SEC. The two proposed guides are available during a public comment period as noted below and will cover:
- Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities (comment period to end March 3, 2021)
- Accounting Changes (comment period to end March 12, 2021)
Comments should be submitted directly to the FASB.
Read the SEC release.
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