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FASB发布2015年GAAP分类标准
2014-12-24 来源:中国会计视野作者:Dave Nitchman 编辑:无忧草 浏览量:

FASB has released the 2015US GAAP Financial Reporting Taxonomy (Pending SEC Aeptance).

Major changes were nfined to those related to Aounting Standard Updates,and input from the Insurance Industry Resource Group to remove rndancies.The increase in deprecated elements in mparison to the 2014Taxonomy is the result of a review to rce unused and rndant elements and Dimensions were added to provide for disclosure by type of guarantee and type of benefit for guaranteed benefit obligations.FASB also ntinued its effort to simplify the taxonomy by removing unused items in order to rce the size of the Taxonomy overall.This should assist in locating appropriate elements and rce the number of extensions that exist in US filings.

中文新闻:FASB发布2015年GAAP分类标准

 
 
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