Taxonomy Improvements (pending Annual Updates)

Improvements to the U.S. GAAP Financial Reporting Taxonomy (Taxonomy) result from Accounting Standards Updates (ASU) and other Taxonomy improvement projects. These improvements are included in the Development Taxonomy after completing appropriate due process steps and when they are effective (or early adoption is permitted) for the next Annual Update.
 
The FASB Taxonomy Online Review and Comment System (TORCS) is available to review and comment on the Development Taxonomy and other available Taxonomy projects year round. See the Development Taxonomy Page for additional instructions on providing comments through TORCS. However, for maximum benefit, constituents are encouraged to comment on proposed improvements as listed at Proposed Taxonomy Improvements.
 
TAXONOMY IMPROVEMENTS (PENDING ANNUAL UPDATES)
AND SUPPORTING MATERIALS
Title Status Release Notes AP TIG In-line XBRL Viewer* XBRL
Files**
Accounting Standards Update No. 2018-11—Leases (Topic 942): Targeted Improvements C Y N N N N
Accounting Standards Update 2018-09—Codification Improvements C Y Y N N N
Accounting Standards Update 2018-08—Not-for-Profit Entities (Topic 958): Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made C Y N N N N
Accounting Standards Update 2018-07—Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payments Accounting C Y Y N N N
Accounting Standards Update No. 2018-06—Codification Improvements (Topic 942): Financial Services—Depository and Lending C Y N N N N
Accounting Standards Update No. 2018-05—Income Taxes (Topic 740: Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118 [Revises SAB References for Taxonomy Improvements in ASU 2018-02] C Y N N N N
Accounting Standards Update No. 2018-04—Investments—Debt Securities (Topic 320) and Regulated Operations (Topic 980): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 117 and SEC Release No. 33-9273 C Y N N N N
Accounting Standards Update No. 2018-03—Technical Corrections and Improvements to Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities C Y N N N N
Accounting Standards Update No. 2018-02—Income StatementReporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income [Supporting materials updated for amendments in ASU 2018-05 above] C Y AP1 - Y
AP2 - Y
N N N
Accounting Standards Update No. 2018-01—Leases (Topic 842): Land Easement Practical Expedient for Transition to Topic 842 C Y N N N N
Accounting Standards Update No. 2016-02—Leases (Topic 842) F N N Y N N
Accounting Standards Update No. 2016-13—Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments TBD TBD TBD TBD TBD TBD
 

Codes:

AP1/AP Appendix to Release Notes-Summary of Proposed Elements.
AP2 Appendix 2 to Release Notes-Examples.
C ASU-related improvements incorporated into the current Development Taxonomy.
F ASU-related improvements with an effective date or early adoption provision after the next Annual Taxonomy will be incorporated in a future Development Taxonomy. Taxonomy improvements that will be incorporated in a future Development Taxonomy are included in an extract of the Taxonomy and are available for viewing in TORCS. Comments on these improvements should be made directly in TORCS
N Not included. Indicates that this item has not been issued in connection with the Taxonomy Improvements.
P ASU-related improvements that have been partially incorporated into the Development Taxonomy because only part of the guidance may be applied as the remaining guidance is not yet effective. Additional improvements will be forthcoming.
TBD To be determined.
TIG Taxonomy Implementation Guide
Y Included. Indicates that this item has been issued in connection with the Taxonomy Improvements.
* This instance document and related extension taxonomy are not authoritative; rather they are intended to be used to understand and illustrate the implementation of the modeling in the Taxonomy. No conclusions should be made regarding other modeling choices or semantic considerations. This instance document and related extension taxonomy are not in compliance with certain EDGAR Filer Manual rules because it does not represent a complete filing and is an artificial construct for illustrative purposes. The FASB disclaims all responsibility for any use of this purely illustrative material for actual reporting or disclosure, or other non-hypothetical purposes. Please also see Terms of Use for this website.
** Requires XBRL-enabled software to view.