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FASB issues four proposed taxonomy implementation guides

  • FASB document Image

Nov 07, 2016

The FASB has issued four proposed 2017 U.S. GAAP financial reporting taxonomy implementation guides to help entities apply the taxonomy’s modeling structure to their XBRL disclosures.

The guides address the following topics:

  • Leases (ASC 842). 
  • Revenue from contracts with customers (ASC 606). 
  • Dimensional modeling for disclosures related to consolidated and nonconsolidated entities. 
  • Retirement benefits.

Comments on the implementation guides are due by December 2, 2016. For more information, see the taxonomy guide page on the FASB’s Web site.

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.