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The Financial Aounting Standards Board has published a draft version of the proposed 2017U.S.GAAP financial reporting taxonomy,along with the related release notes.
FASB and the Securities and Exchange mission are enuraging the public to review the draft taxonomy and submit mments for improving it.The taxonomy uses Extensible Business Reporting Language,or XBRL,which the SEC is now requiring public mpanies to use when submitting their financial filings.XBRL uses a data-tagging format that is supposed to make it easier for financial analysts and investors to mpare financial performance across mpanies and industries.
The draft 2017updates to the U.S.GAAP and other SEC taxonomies are available here.ments on the draft 2017updates should be emailed to StructuredData@ using "Draft 2017SEC Taxonomies"in the subject line of the email,by Oct.31,2016.
Once the public mment period ends and all the feedback is nsidered,the final taxonomies will be subject to SEC approval.
中文新闻:FASB发布2017版U.S. GAAP分类标准草案 |