FASB on Tuesday released the proposed 2018GAAP Financial Reporting Taxonomy and the proposed 2018Shared Reporting Taxonomy for public ment.

Public issuers registered with the SEC use the taxonomies for their financial reporting.The proposed GAAP taxonomy ntains updates for acunting standards and other remended improvements.The proposed Shared Reporting Taxonomy ntains elements of the GAAP taxonomy needed by IFRS filers for SEC-specific disclosure requirements,eliminating the need for those filers to import the GAAP taxonomy.

ments on the taxonomies are due Oct.31at the board’s web for the GAAP taxonomy and the Shared Reporting Taxonomy.

中文新闻： FASB发布2018版报告分类标准建议稿