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2020 FASB Taxonomy Implementation Guides

March 26, 2020

The Financial Accounting Standards Board (FASB) has published 2020 FASB Taxonomy Implementation Guides (Guides) at

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:

  1. Accounting Changes
  2. Financing Receivable and Current Expected Credit Loss Disclosures
  3. Insurance—Long-Duration Contracts
  4. Leases under Topic 842
  5. Retirement Benefits—Phase 3
  6. Revenue from Contracts with Customers (Including Statement Presentation of Revenue and Cost of Revenue).
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