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New Hedging Rules Will Cut Reporting Costs: FASB
2017-09-08 Author:Ken Tysiac Editor:无忧草 Views:

FASB on Tuesday released the proposed 2018GAAP Financial Reporting Taxonomy and the proposed 2018Shared Reporting Taxonomy for public comment.

Public issuers registered with the SEC use the taxonomies for their financial reporting.The proposed GAAP taxonomy contains updates for accounting standards and other recommended improvements.The proposed Shared Reporting Taxonomy contains elements of the GAAP taxonomy needed by IFRS filers for SEC-specific disclosure requirements,eliminating the need for those filers to import the GAAP taxonomy.

Comments on the taxonomies are due Oct.31at the board’s website for the GAAP taxonomy and the Shared Reporting Taxonomy.

中文新闻: FASB发布2018版报告分类标准建议稿

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