ASU Taxonomy Changes

Changes to XBRL elements contained in the U.S. GAAP Financial Reporting Taxonomy (UGT) may result from Accounting Standards Updates (ASU) that amends the FASB Accounting Standards Codification®. Constituents are notified of changes to XBRL elements in the XBRL Appendix contained in each ASU and are directed to this page for instruction on providing comments on those changes.

If the proposed changes to the UGT have been included in an XBRL Taxonomy Exposure Draft-ASU (indicated by “FR” in the Taxonomy Exposure Draft column), comments should be made through the FASB Online Review and Comment System. Constituents should be aware that the issuance of a draft ASU and the issuance of a XBRL Taxonomy Exposure Draft-ASU may not happen concurrently in all cases. In those cases, the date that the XBRL Taxonomy Exposure Draft-ASU is expected to be issued will be included in the table below in the Taxonomy Exposure Draft column.

If the proposed changes to the UGT have been exposed by a different method, (indicated by “T” in the Taxonomy Exposure column), comments should be sent to xbrled@fasb.org.

The Following ASU Proposed Taxonomy Changes are currently available for comment:


PROPOSED TAXONOMY CHANGES AND SUPPORTING MATERIALS
ASU # and Title ASU
Status		 Taxonomy Exposure
Draft
 Release Notes Release Notes Appendices Only
(Excel Format)		 XBRL Illustrative Document XBRL Comment Deadline
Proposed Accounting Standards Update—Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Qualified Affordable Housing Projects (a consensus of the FASB Emerging Issues Task Force) E T NA NA NA June 22, 2013
Proposed Accounting Standards Update—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities E May 2013        
Proposed Accounting Standards Update—Financial Instruments—Credit Losses (Subtopic 825-15) E May 2013        

Codes:

F A Final ASU has been issued.
E An Exposure Draft has been issued.
T Changes to the UGT are available in a separate document.
FR
 Changes to the UGT have been included in a XBRL Taxonomy Exposure Draft-ASU.
C Changes are included in the 2014 Development Taxonomy. Comments should be made through the FASB Online Review and Comment System.
NC No changes to the UGT have been proposed for this ASU.
NA Not applicable. Indicates that this item has not been issued in connection with the ASU.

ASU Taxonomy Changes Exposed for Comment in an XBRL Taxonomy Exposure Draft-ASU

An ASU Taxonomy Change may be 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 create XBRL documents.

The ASU Taxonomy Changes are exposed in a copy of the 2014 Development Taxonomy to provide context for the reader. These changes are identified with the label “Fragment Documentation Label” which identifies the relevant ASU and the nature of the change in a similar fashion to changes documented in the UGT. 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” at the bottom of the screen, the filter highlights in pale yellow the relationships groups, presentation relationships, calculation relationships, and definition relationships that contain elements that are modified or added as a result of the amendments in the Update. An additional “Shared Search” is included that excludes modified relationships. Constituents may find this filter easier to use. As the constituent navigates through the taxonomy, all changes are highlighted in bright yellow.


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.



Taxonomy (XBRL)

What's New—XBRL

May 20, 2013 SEC Adopts 2013 US GAAP Financial Reporting Taxonomy
May 15, 2013 FASB Issues Revised Calculation Hierarchy for Comment
April 2 Webcast, IN FOCUS: 2013 US GAAP Taxonomy Overview with Expanded Coverage of FASB XBRL Implementation Guides and SEC Update
March 28, 2013 FASB Issues XBRL Implementation Guide on Other Comprehensive Income
FASB XBRL Extension Taxonomy Change Application (TC App)