ASU Taxonomy Changes

From 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
Each ASU Taxonomy Change is accompanied by release notes and a human-readable XBRL document that incorporates the ASU element changes and provides an illustration of how those elements may be used to tag the financial statements.

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:
  1. New Element
  2. Modified References
  3. Modified Documentation Label. (which includes the original text for review purposes)
  4. Modified Standard, Period Start, Period End, or Total Labels
  5. Element Deprecated
  6. Element Undeprecated
  7. Modified Deprecated Label
  8. Modified Deprecated Date
"Shared Searches" are included to facilitate discovery of the changes. After applying the "Shared Search" and selecting "Highlight Matches" from the status bar at the bottom of the screen, the filter highlights the networks containing changes with pale yellow. Each element that has been modified or added will be highlighted with bright yellow. All items meeting the filter criteria will be listed in the search pane.


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.