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Items tagged with "FASB"

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Calc 1.1FASBGAAP

FASB unveils 2024 Taxonomies with Calc 1.1 integration

By Editor

The US Financial Accounting Standards Board (FASB) has launched the 2024 GAAP Financial Reporting Taxonomy (GRT). The new taxonomy integrates the Calculations 1.1 specification, which was finalised by XBRL International earlier this year. The FASB also published the new 2024 SEC Reporting Taxonomy and 2024 DQC Rules Taxonomy – collectively, the three are known as the […]

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FASBGAAPGuidanceTaxonomy

FASB seeks input on financial statement location dimensions guide

By Editor

The US Financial Accounting Standards Board (FASB) has released a proposed Taxonomy Implementation Guide, ‘Financial Statement Location Dimensions: A Guide for Preparers.’ This guide is based on the forthcoming 2024 GAAP Financial Reporting Taxonomy, pending SEC acceptance.

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FASBGAAPTaxonomy

FASB staff proposes 2024 GAAP Taxonomy Reference Project enhancements

By Editor

The US Financial Accounting Standards Board (FASB) has released proposed enhancements for the 2024 GAAP Taxonomy Reference Project. These improvements are open for public comment under File Reference No. 2024-3000 until 16 November 2023.

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ASUFASBUS GAAP

FASB to host public roundtable on income statement expense disclosures

By Editor

The Financial Accounting Standards Board (FASB) is organising a public roundtable for 13 December to discuss the proposed Accounting Standards Update (ASU) related to the Income Statement under US GAAP.

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FASBMeta modelUS GAAP

Becoming Meta

By Editor

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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FASBGAAPTaxonomyUS

Proposed improvements to 2024 GAAP taxonomy: comments open

By Editor

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

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FASBSECUS

FASB proposes 2024 SEC reporting taxonomy enhancements

By Editor

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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CalculationsDQCFASBTaxonomyValidation

FASB invites comment on updated taxonomies

By Editor

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

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FASBGAAP TaxonomyUS

FASB proposes GAAP Taxonomy update

By Editor

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

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FASBTaxonomyUS GAAP

FASB proposes updates to GAAP taxonomy

By Editor

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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