This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

FASB issues taxonomy implementation guides

  • XBRL — dark blue Image

Aug 12, 2014

The FASB recently issued two U.S. GAAP Financial Reporting Taxonomy (UGT) implementation guides, one final and one proposed.

The objective of the final implementation guide, Insurance Industry: Concentration of Credit Risk Disclosures, is “to help users of the UGT understand how the modeling for reinsurance-related concentration of credit risk disclosures is structured within the UGT.” 

The proposed guide, Disposal Groups and Discontinued Operations, contains five examples that “demonstrate the modeling of transactions related to disposal groups, including discontinued operations.” Comments on this proposal are due by October 6, 2014.

Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.