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FASB staff proposes taxonomy implementation guide on retirement benefits

  • FASB (US Financial Accounting Standards Board) Image

Oct 24, 2017

The FASB staff has issued a proposed financial reporting taxonomy implementation guide, “Retirement Benefits — Phase 2.”

The pro­posed im­ple­men­ta­tion guide provides “examples to help users of the Taxonomy understand how the modeling for plan asset disclosures related to retirement benefits is structured within the Taxonomy.”

Com­ments on the pro­posed guide are due by November 16, 2017. For more information, see the press release and proposed implementation guide on the FASB’s Web site.

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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.