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FASB taxonomy staff issues implementation guides

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May 27, 2016

The FASB recently issued two U.S. GAAP taxonomy implementation guides, one final and one proposed.

The objective of the final implementation guide, Dimensional Modeling for Financing Receivable Disclosures, is to “help users of the Taxonomy understand how the modeling for disclosures of financing receivables is structured within the Taxonomy.”

The pro­posed im­ple­men­ta­tion style guide, Decision Tree for Hierarchical and Distinct Domains, would “provide guidance for determining when to use Hierarchical Domains or Distinct Domains for dimensional modeling included in the Taxonomy.” Comments on the proposed guide are due by July 25, 2016.

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.