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

Select Document Title for List of Letters
Project Document Title Type of Document Issue Date
Taxonomy Proposed Accounting Standards Update—Collaborative Arrangements (Topic 808): Targeted Improvements Proposed Taxonomy Improvements Release Notes April 2018
Taxonomy Proposed Accounting Standards Update—Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract. Disclosures for Implementation Costs Incurred for Internal-Use Software and Cloud Computing Arrangements (a consensus of the Emerging Issues Task Force) Proposed Taxonomy Improvements Release Notes April 2018
Taxonomy Proposed Taxonomy Changes for Income Statement—Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income Release Notes and Proposed Changes to the Taxonomy February 2018
Taxonomy Proposed 2018 GAAP Release Notes Release Notes-GAAP September 2017
Taxonomy Proposed 2018 SRT Release Notes Release Notes-SRT September 2017
Taxonomy U.S. GAAP Financial Reporting Taxonomy- Efficiency and Effectiveness Review Invitation to Comment May 2017
Taxonomy Invitation to Comment—U.S. GAAP Financial Reporting Taxonomy—Efficiency and Effectiveness Review Invitation to Comment May 2017
Taxonomy  Leases Under Topic 842 Proposed Taxonomy Implementation Guide November 2016
Taxonomy  Revenue from Contracts with Customers Proposed Taxonomy Implementation Guide November 2016
Taxonomy  Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities Proposed Taxonomy Implementation Guide November 2016
Taxonomy  Proposed 2017 Release Notes Release Notes-GAAP September 2016
Taxonomy   Proposed 2017 FASB US GAAP Taxonomies Technical Guide Guide September 2016
Taxonomy Decision Tree for Hierarchical and Distinct Domains Proposed Taxonomy Style Guide May 2016
Taxonomy Dimension Uses Proposed Taxonomy Style Guide May 2016
Taxonomy Dimensional Modeling for Financing Receivable Disclosures Proposed Taxonomy Implementation Guide February 2016

 

Taxonomy (XBRL)

What's New—XBRL

FASB Staff Issues Proposed Taxonomy Implementation Guide, Financing Receivable and Current Expected Credit Loss Disclosures and Proposed Taxonomy Improvements for Proposed Accounting Standards, Debt Topic (470): Simplifying the Classification of Debt in a Classified Balance Sheet (Current versus Noncurrent) (October 12, 2018)
FASB Staff Issues Proposed Taxonomy Improvements for Accounting Standards Update No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (September 21, 2018)
FASB Staff Issues Proposed Technical and Other Conforming Improvements for the 2019 US GAAP Financial Reporting Taxonomy and 2019 SEC Reporting Taxonomy (September 13, 2018)
FASB Staff Issues Proposed Taxonomy Improvements on Fair Value Measurement Disclosure Requirements and Credit Losses and Proposed Taxonomy Implementation Guide on Insurance, Long-Duration Contracts (August 31, 2018)
FASB Staff Issues Proposed Taxonomy Improvements for Accounting Standards Update No. 2018-12, Financial Services—Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts, and Proposed Accounting Standards Update, Leases (Topic 842): Narrow Scope Improvements for Lessors (August 17, 2018)
FASB Staff Issues Proposed Taxonomy Improvements for Accounting Standards Updates No. 2018-09, Codification Improvements, and No. 2018-10, Codification Improvements to Topic 842, Leases and Proposed Accounting Standards Update-Not-for-Profit Entities (Topic 958): Updating the Definition of Collections (July 19, 2018)
SEC Announces EDGAR System Upgrade: 2016 GAAP Taxonomy No Longer Supported (July 12, 2018)
FASB Staff Issues Proposed Taxonomy Improvements for Accounting Standards Updates No. 2018-07, Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Accounting, and No. 2018-08, Not-for-Profit Entities (Topic 958) Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made (June 22, 2018)
FASB Staff Issues Taxonomy Implementation Guides on Revenue from Contracts with Customers and Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities (June 12, 2018)
FASB Staff Issues Proposed Taxonomy Implementation Guide on Revenue from Contracts with Customers and Proposed Taxonomy Improvements for Proposed Accounting Standards Update on Collaborative Arrangements
(April 30, 2018)
April 3, 2018 XBRL Webcast IN FOCUS: 2018 GAAP and SEC Reporting Taxonomies Improvements, Including New Revenue Modeling, and SEC Update (March 26, 2018)
FASB Staff Issues Taxonomy Improvements and Implementation Guidance for Technical Corrections-Financial Instruments and Amendments to SEC Paragraphs for Staff Accounting Bulletins Nos. 117 and 118 (March 20, 2018)
SEC Accepts 2018 GAAP Financial Reporting Taxonomy (March 19, 2018)
FASB Staff Issues Proposed Taxonomy Improvements for Proposed Accounting Standards Update, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract; Disclosures for Implementation Costs Incurred for Internal-Use Software and Cloud Computing Arrangements (March 2, 2018)
Video: The XBRL Data User Perspective
Video: The GAAP Taxonomy: Why It’s Important