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Items tagged with "FASB"

Becoming Meta

The FASB has released for comment a note on its latest plans to utilise a “meta model”, a mechanism to add a range of metadata to the US GAAP taxonomy.

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Proposed improvements to 2024 GAAP taxonomy: comments open

The Financial Accounting Standards Board (FASB) has released proposed technical and conforming improvements for the 2024 GAAP Taxonomy.

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FASB proposes 2024 SEC reporting taxonomy enhancements

The US Financial Accounting Standards Board (FASB) staff is seeking public input on proposed improvements to the 2024 SEC Reporting Taxonomy (SRT). These enhancements cover new elements, like disclosures about share repurchase programs and insurance, and updates to references across various topics.

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FASB invites comment on updated taxonomies

The US Financial Accounting Standards Board (FASB) has published its proposed 2024 DQC Rules Taxonomy (DQCRT), with accompanying release notes.

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FASB proposes GAAP Taxonomy update

The US Financial Accounting Standards Board (FASB) has issued proposed improvements to the GAAP Taxonomy.

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FASB proposes updates to GAAP taxonomy

The Financial Accounting Standards Board (FASB) has laid out a set of proposed improvements to the US GAAP Taxonomy to take account of changes arising from amendments to the accounting treatment for purchased financial assets exhibiting credit losses.

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FASB publishes definition of a reporting entity

The Financial Accounting Standards Board (FASB) recently released a new chapter in its Conceptual Framework, dealing with the definition of a reporting entity.

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Fireside Chat on Digital Reporting

This week saw FASB Chair Rich Jones sit down with XBRL International Chair Wes Bricker at a FASB Webinar on Digital Reporting. Diving into data quality, Inline XBRL assurance, and the impact of AI on both digital reporting and the accounting profession, this was a wide ranging discussion.

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FASB proposes GAAP taxonomy improvements to enhance income tax disclosures transparency

The Financial Accounting Standards Board (FASB) recently proposed some improvements to the GAAP Taxonomy for Income Taxes (Topic 740). This is meant to make income tax disclosures more transparent and useful for decision-making.

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GAAP taxonomies approved by SEC

This week the US Securities and Exchange Commission (SEC) has accepted the 2023 GAAP Financial Reporting Taxonomy (GRT) and the 2023 SEC Reporting Taxonomy (SRT) (collectively referred to as the “GAAP Taxonomy”).

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