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Items tagged with "FASB"

FASB proposes amendments to 2022 SEC Reporting Taxonomy

The Financial Accounting Standards Board (FASB) has issued draft technical and other conforming improvements to the 2022 SEC Reporting Taxonomy (SRT), used in the US for reporting to the Securities and Exchange Commission.

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New data quality rules: 2022 DQC Rules Taxonomy out for review

In the United States, the Financial Accounting Standards Board (FASB) has published its proposed DQC Rules Taxonomy (DQCRT) and Technical Guide for 2022, including a number of new rules. It is now available for public review and comment until 23 September 2021.

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FASB consultation on taxonomy implementation guidance – closing soon!

The US Financial Accounting Standards Board (FASB) has invited feedback on two updated drafts in the GAAP Taxonomy Implementation Guide series.

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FASB invites input on agenda

Are you interested in US reporting standards? The Financial Accounting Standards Board (FASB) has published an Invitation to Comment (ITC) seeking feedback on its future standard-setting agenda which is open for comment until 22 September 2021.

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Toppan Merrill discusses data quality rules with XBRL US and FASB

As we reported in March, filers to the US Securities and Exchange Commission (SEC) must now follow a number of rules from the XBRL US Data Quality Committee (DQC).

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FASB fact sheet brings XBRL into focus

The US Financial Accounting Standards Board (FASB) has produced a new fact sheet in its ‘FASB in Focus’ series, titled ‘XBRL: What is it? Why the FASB? Who uses it?.’ It’s a great introduction to XBRL and digital reporting, particularly from the US perspective.

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SEC adopts FASB’s 2021 XBRL taxonomies

In another annual taxonomy refresh, the US Financial Accounting Standards Board (FASB) has confirmed that the Securities and Exchange Commission (SEC) has approved its 2021 GAAP Financial Reporting Taxonomy (GRT) and 2021 SEC Reporting Taxonomy (SRT), together known as the ‘US GAAP Taxonomy.’

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FASB consults on XBRL improvements for business combinations

In the US, the Financial Accounting Standards Board is seeking feedback on its proposed Accounting Standards Update (ASU) on ‘Business Combinations: Accounting for Contract Assets and Contract Liabilities from Contracts with Customers’ – and specifically on attendant amendments to the US GAAP Financial Reporting Taxonomy.

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News Item

2021 XBRL taxonomies available from FASB

In case you missed it (oops – we did!), in December the US Financial Accounting Standards Board (FASB) released its updated taxonomies for the coming year.

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FASB delays Insurance Standards update

Following similar moves from the IASB, the Financial Accounting Standards Board has issued an update designed to help alleviate the burden on companies affected by Covid-19.

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