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Comment Letters - XBRL
As a private organization serving a broad public interest, the FASB has adopted an open decision-making process that permits considerable interaction between the Board and its constituents. This interaction takes many forms. One major part of interaction is in the form of comment letters. Comment letters are received from constituents in response to Discussion Papers, Exposure Drafts, and other discussion documents that are released to the public for comment.
Comment letters, which become an important part of a project's public record, are an important source of information regarding constituents' views on and experiences related to issues raised in a discussion document.
Questions about comment letters should be directed to: sesutay@fasb.org
Taxonomy (XBRL)
- 2021 US GAAP Financial Reporting Taxonomy
- 2021 SEC Reporting Taxonomy
- DEVELOPMENT US GAAP Financial Reporting Taxonomy
- DEVELOPMENT SEC Reporting Taxonomy
- FASB XBRL US DQC Rules Taxonomy
- 2020 US GAAP Financial Reporting Taxonomy
- 2020 SEC Reporting Taxonomy
- Proposed GAAP Taxonomy Improvements
- GAAP Taxonomy Improvements (pending Annual Updates)
- Taxonomy Implementation Guides
- GAAP Taxonomy Frequently Asked Questions (FAQ)
- Taxonomy Advisory Group (TAG)
- Extensible Enumerations 2.0
- Site Map
- XBRL Industry Resource Group
- Dimension Modeling Working Group (DWG)
- Taxonomy Annual Update Process
- Comment Letters
- Academics Use of XBRL Data
- Additional Projects and Resources
- FAF/FASB Taxonomy Role
- About XBRL
What's New—XBRL
SEC Accepts 2021 GAAP Financial Reporting Taxonomy and SEC Reporting Taxonomy (March 23, 2021)XBRL Resources for Academics and Filers on FASB Website (March 10, 2021)
Registration Opens for April 6, 2021 FASB Webcast: IN FOCUS: 2021 GAAP and SEC Reporting Taxonomy Improvements and SEC Update (March 8, 2021)
FASB Issues Taxonomy Staff Q&A Document on How to Apply the Taxonomy to COVID-19 Pandemic and Relief Disclosures (June 22, 2020)
Video: The XBRL Data User Perspective
Video: The GAAP Taxonomy: Why It’s Important