Skip to main content

FAQ on Element Selection

DERA issued a new FAQ on element selection.

Before you file, be sure to consider whether the taxonomy element you have selected is appropriate for the specific disclosure. Filers should carefully review the accounting standards disclosure requirements and the U.S. GAAP Taxonomy before mapping their disclosures to the U.S. GAAP Taxonomy elements. In particular, filers should review the element definitions in the U.S. GAAP Taxonomy and verify that they are consistent with the reported disclosures. Review the FAQ for some illustrative examples.

Return to Top