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Items tagged with "FASB"

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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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FASB publishes proposed GAAP Taxonomy for review

The Financial Accounting Standards Board (FASB) has announced that its Proposed 2022 Q3 Supplemental GAAP Taxonomy is now available for public review and comment.

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Three new projects as FASB announces results of strategy consultation

The US Financial Accounting Standards Board (FASB) has released its 2021 Agenda Consultation Report.

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FASB changes direction on goodwill

The US Financial Accounting Standards Board (FASB) has unanimously agreed to scrap a four-year project revising how companies account for goodwill, dropping it from FASB’s technical agenda.

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