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FASB Finalizes Four Taxonomy Implementation Guides And Proposes Another

Merrill Disclosure Solutions | September 09, 2015

GAAP

The Financial Accounting Standards Board has released a new proposed implementation guide for the US GAAP Taxonomy: Measurement Date Practical Expedient For Defined Benefit Plans. Using examples, the guide explains how the modeling of disclosures related to the practical expedient for the measurement date is structured within the GAAP taxonomy. FASB has also issued four final implementation guides, covering how the taxonomy structures various other types of disclosure modeling: Disclosures About Offsetting Assets And Liabilities, Notional Amount Disclosures, Repurchase-To-Maturity Transactions And Repurchase Financings, and Subsequent Events.

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