Draft 2018 XBRL Taxonomies
The proposed 2018 U.S. GAAP financial reporting taxonomyand the related release notes have been published for public comment by the Financial Accounting Standards Board (FASB). The public comment period will end on October 31, 2017. Comments on the taxonomy and the related release notes should be submitted directly into the FASB’s Taxonomy Online Review and Comment System.
The draft 2018 updates to SEC taxonomies are available at https://www.sec.gov/structureddata/drafttaxonomyfiles. Please provide comments on the draft 2018 updates to SEC taxonomies via email to StructuredData@sec.gov using "Draft 2018 SEC Taxonomies" as the subject of the email, no later than December 1, 2017.
The SEC staff encourages filers, investors, analysts, software service providers, and other interested parties to participate in this public review to continue to improve the process for creating and using XBRL structured financial statements.
Upon completion of the public comment period and consideration of the feedback, the taxonomies will be subject to Commission approval. The availability for public comment of the proposed 2018 U.S. GAAP financial reporting taxonomy and the draft 2018 updates to SEC taxonomies does not indicate Commission approval of any potential regulatory changes related to the EDGAR Filer Manual. Please refer to the SEC’s EDGAR webpage at https://www.sec.gov/info/edgar/tech-specs for updated information on when the Commission approves changes, if any, related to the EDGAR Filer Manual. If appropriate, transition guidance for the 2018 U.S. GAAP financial reporting taxonomy and the 2018 updates to SEC taxonomies will be posted on the standard taxonomies page at https://www.sec.gov/page/derataxonomies.