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SEC批准2017版GAAP分类标准
2017-03-19 来源:中国会计视野作者:Norwalk 编辑:无忧草 浏览量:

The Financial Aounting Standards Board (FASB)today announced that the U.S.Securities and Exchange mission (SEC)has aepted the 2017 GAAP Financial Reporting Taxonomy.

The FASB staff is responsible for the ongoing development and maintenance of the GAAP Financial Reporting Taxonomy,which is applicable to public issuers registered with the SEC.Each year,the Taxonomy is updated to reflect new Aounting Standards Updates and other related improvements and enhancements.

The GAAP Financial Reporting Taxonomy is a list of puter-readable tags in eXtensible Business Reporting Language (XBRL) format that allows panies to tag precisely the thousands of pieces of financial data that are included in typical long-form financial statements and related footnote disclosures.The tags allow puters to automatically search for,assemble,and process data so it can be readily aessed and analyzed by investors,analysts,regulators,and others.

The taxonomy as aepted by the SEC has been modified from the release made available on December 15,2016 for two documentation label changes.Refer to the 2017 GAAP Financial Reporting Taxonomy Release Notes for details of the changes.

Questions about using the Taxonomy for creating and submitting XBRL-tagged interactive data files in pliance with SEC rules should be directed to the mission.The SEC ntact details and guidance are available at the SEC’s portal on XBRL.

Those interested in learning more about the 2017 GAAP Financial Reporting Taxonomy are invited to participate in a live CPE webcast entitled IN FOCUS:2017 GAAP Financial Reporting Taxonomy Improvements and SEC Update.Offered free of charge,the webcast takes place on Tuesday,March 28,2017,from 1:00 to 2:15 p.m.EST.Participants in the live broadcast will be eligible for up to 1.5 hours of CPE credit.(Please note that CPE credit is not available for group viewing of the live broadcast.)To register or to learn more about the webcast,log on to .

In nnection with the 2017 Taxonomy Release,the Taxonomy staff has issued several final 2017 XBRL Taxonomy Implementation Guides,which can be found on the XBRL Taxonomy Implementation Guide Page.

In addition to the PDF version of these guides,inline format guides are in process and will be posted to the FASB web when they bee available.For more information,visit the Taxonomy (XBRL) page.

 中文新闻:SEC批准2017版GAAP分类标准

 
 
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