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FASB releases taxonomy implementation guides

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Nov 05, 2015

The FASB has issued five final 2015 U.S. GAAP Financial Reporting Taxonomy implementation guides, a proposed taxonomy implementation guide on short-duration insurance contracts, and a proposed taxonomy style guide.

The guides are:

  • Final 2015 Taxonomy Implementation Guides:        
    • Disposal Groups and Discontinued Operations.
    • Insurance: Concentration of Credit Risk Disclosures.
    • Liquidation Basis of Accounting.
    • Measurement Date Practical Expedient for Defined Benefit Plans.
    • Segment Reporting.
  • Proposed Taxonomy Implementation Guide, Short-Duration Insurance Contracts.
  • Proposed Taxonomy Style Guide, Balance Type Guide.

Com­ments on the proposed guides are due by December 26, 2015. For more information, see the guides on the FASB’s Web site.

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.