2020 FASB Taxonomy Implementation Guides
The Financial Accounting Standards Board (FASB) has published 2020 FASB Taxonomy Implementation Guides (Guides) at https://www.fasb.org/cs/ContentServer?c=Page&cid=1176160665046&d=&pagename=FASB%2FPage%2FSectionPage&mc_cid=9d5ccd7580&mc_eid=baac3dba13.
The Guides offer filers insight on the application of the U.S. GAAP financial reporting taxonomy to financial statements and notes disclosures on the following topics:
- Accounting Changes
- Financing Receivable and Current Expected Credit Loss Disclosures
- Insurance—Long-Duration Contracts
- Leases under Topic 842
- Retirement Benefits—Phase 3
- Revenue from Contracts with Customers (Including Statement Presentation of Revenue and Cost of Revenue).
Last Reviewed or Updated: March 26, 2020