The 2022 Q3 Supplemental GAAP Taxonomy which is made up of improvements to the GAAP Financial Reporting Taxonomy and the SEC Reporting Taxonomy (collectively referred to as the “GAAP Taxonomy”) includes improvements for the U.S. Securities and Exchange Commission (SEC) Release Nos. 33–10771; 34–88606; IC–33836. That release requires that a business development company submit financial statement information using Inline XBRL. In addition, the 2022 Q3 Supplemental GAAP Taxonomy will include improvements needed to tag disclosures discussed in SEC Staff Accounting Bulletin No. 121, which covers the accounting for obligations to safeguard crypto-assets an entity holds for platform users.
Filers that are not subject to either of the SEC documents noted above will not be affected by the improvements to the 2022 Q3 Supplemental GAAP Taxonomy should continue to use the 2022 GAAP Taxonomy accepted by the SEC on March 22, 2022.
US GAAP Financial Reporting Taxonomy release details
Namespace (all elements): http://fasb.org/us-gaap/2022q3
Recommended Namespace Prefix: us-gaap
Schema: https://xbrl.fasb.org/us-gaap/2022q3/us-gaap-sup-2022q3.xsd
Essentials
- FASB Explanatory Page including guidance and supporting documentation
- SEC XBRL Portal
