ASU Taxonomy ChangesFrom here, you can review and provide comment on the Accounting Standards Updates (ASU) Proposed Taxonomy Changes and supporting materials.
ASU Proposed Taxonomy Changes currently available for comment
- No ASU Proposed Taxonomy Changes are currently available for comment
The ASU Taxonomy Changes are exposed in a copy of the most current Development Taxonomy to provide context for the reader. These Changes are identified with the labels "Fragment Label" and "Fragment Documentation Label". The "Fragment Label" identifies the relevant ASU, for example, "ASU—Fair Value Measurements". The "Fragment Documentation Label" identifies the nature of the change in a similar fashion to changes documented in the Development Taxonomy. The following are the types of changes documented in the label:
- New Element
- Modified References
- Modified Documentation Label. (which includes the original text for review purposes)
- Modified Standard, Period Start, Period End, or Total Labels
- Element Deprecated
- Element Undeprecated
- Modified Deprecated Label
- Modified Deprecated Date
THE TAXONOMIES AND SUPPORTING MATERIALS PROVIDED THROUGH THESE LINKS ARE FOR REVIEW PURPOSES ONLY AND ARE NOT TO BE USED OR RELIED UPON FOR ANY PURPOSES OTHER THAN FOR THIS REVIEW AND COMMENT. YOUR USE OF THE TAXONOMIES FOR THESE PURPOSES SHALL BE SUBJECT TO THE TERMS AND CONDITIONS LOCATED AT THE INITIAL LINK TO THE TAXONOMIES.