FASB seeks comment on financial statement location dimensions guide
The XBRL staff of the Financial Accounting Standards Board (FASB) have issued a proposed Taxonomy Implementation Guide on financial statement location dimensions, aimed at preparers.
The guide sets out when and how to use the financial statement location dimensions, when alternative elements should be used instead, and illustrates the use of each of the location and transactional information dimensions.
Comments are open until 20 August 2026.
Read more here.
