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Items tagged with "FASB"

AI use in financial data analysis

The US Financial Accounting Standards Board (FASB) and Governmental Accounting Standards Board (GASB) are looking into the ways in which investors are using artificial intelligence (AI) to consume and analyse financial data.

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FASB publishes proposed GAAP taxonomy style guide

The US Financial Accounting Standards Board (FASB) staff recently published a new proposed GAAP Taxonomy Style Guide. The guide is designed to help GAAP Taxonomy users understand the presentation and disclosure requirements of the FASB Accounting Standards Codification (ASC), and to illustrate the role and format of references related to elements included in the GAAP Taxonomy.

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Access to US accounting standards improved

The US Financial Accounting Foundation (FAF) recently announced that the free viewer for the online version of its standards will be getting an upgrade to improve access for stakeholders.

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FASB seeks comments on proposed meta model relationships

The Financial Accounting Standards Board (FASB) Taxonomy recently published a proposal for meta model relationships, intended to convey base-level accounting model relationships in XBRL.

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FASB publishes 2023 US GAAP Taxonomies

The Financial Accounting Standards Board (FASB) published the final 2023 GAAP Financial Reporting Taxonomy (GRT) and 2023 SEC Reporting Taxonomy (SRT), pending acceptance by the Securities and Exchange Commission (SEC). FASB has also released the 2023 DQC Rules Taxonomy, the Data Quality Committee (DQC)’s validation rules, now published alongside the GAAP Taxonomy.

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Guide to investment company reporting: FASB seeks feedback

The US Financial Accounting Standards Board (FASB) has issued a call for comment on a proposed Taxonomy Implementation Guide based on the proposed 2023 GAAP Financial Reporting Taxonomy (pending SEC acceptance).

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FASB seeks feedback on proposed accounting model relationships

The US Financial Accounting Standards Board (FASB) has issued an invitation to comment on its Proposed Meta Model Relationships.

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FASB seeks feedback on relationships for policy tagging

The US Financial Accounting Standards Board (FASB) has issued release notes on its Proposed Policy Election Element Relationships to be provided in the GAAP Financial Reporting Taxonomy (GRT).

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FASB releases GAAP taxonomy amendments

The US Financial Accounting Standards Board (FASB) has issued for comment its annual proposed technical and other conforming improvements for the 2023 version of the GAAP Financial Reporting Taxonomy (GRT).

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FASB consults on taxonomy upgrades

For those with an interest in digital reporting in the US, the Financial Accounting Standards Board (FASB) is currently seeking feedback on two sets of taxonomy updates.

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