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ASU分类标准的变化
2011-08-15 来源:FASB 编辑: 浏览量:

From here,you can review and provide ment on the ASU Taxonomy Changes and supporting materials.

ASU Taxonomy Changes currently available for ment

New—Taxonomy Change for Aounting Standards Update No.2011-05—prehensive Ine (ic 220):Presentation of prehensive Ine

This ASU Taxonomy Change is available for public ment through October 10,2011.To view the ASU Taxonomy Change and supporting material,select one of the links below:

Aounting Standards Update No.2011-05

ASU Taxonomy Change

Release Notes

Release Notes Appendices Only (Excel Format)

Illustrative XBRL Document

Each ASU Taxonomy Change is acpanied by release notes and a human-readable XBRL document that inrporates the ASU element changes and provides an illustration of how those elements may be used to tag the financial statements.

The ASU Taxonomy Changes are exposed in a py of the most current Development Taxonomy to provide ntext for the reader.These Changes are identified with the labels “Fragment Label”and “Fragment Documentation Label”.The “Fragment Label”identifies the relevant ASU,for example,“ASU –Fair Value Measurements”.The “Fragment Documentation Label”identifies the nature of the change in a similar fashion to changes documented in the Development Taxonomy.The following are the types of changes documented in the label:

a.New Element

a.Modified References

a.Modified Documentation Label.(which includes the original text for review purposes)

a.Modified Standard,Period Start,Period End,or Total Labels

a.Modified Relationships (modification of presentation,calculation,and definition relationships)

a.Element Deprecated

"Shared Searchesare"included to facilitate disvery of the changes.After applying the “Shared Search”and selecting “Highlight Matches”from the status bar at the bottom of the screen,the filter highlights the works ntaining changes with pale yellow.Each element that has been modified or added will be highlighted with bright yellow.All items meeting the filter criteria will be listed in the search pane.

 
 
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