ASU Taxonomy Changes Incorporated into the
Development Taxonomy

Each Accounting Standards Update (ASU) that has been finalized and has associated Taxonomy changes included in the Development Taxonomy is listed here.

In addition, proposed changes to the Taxonomy for an ASU that has been finalized after the Development Taxonomy is issued for 60 days (Current Release) is included in this table with a link to a separate document that interested parties can review and provide comments on. Taxonomy changes related to ASUs issued after the Current Release will be included in the final Taxonomy once it has been accepted by the SEC and will be available for comment using the FASB Taxonomy Online Review and Comment System (TORCS).

Comments on all changes to the Taxonomy for these ASUs can be made through either the TORCS for those included in the Taxonomy or by email at for those for which a link to a separate document is provided herein.

ASU Name and Number
ASU Status Within 2018
Draft Taxonomy
Taxonomy Implementation Guide
Income Statement—Reporting Comprehensive Income (Topic 220), Revenue Recognition (Topic 605), and Revenue from Contracts with Customers (Topic 606) (SEC Update) (Update 2017-14) F C N/A
Revenue Recognition (Topic 605), Revenue from Contracts with Customers (Topic 606), Leases (Topic 840), and Leases (Topic 842): Amendments to SEC Paragraphs Pursuant to the Staff Announcement at the July 20, 2017 EITF Meeting and Rescission of Prior SEC Staff Announcements and Observer Comments (SEC Update) (Update 2017-13) F C N/A
Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities (Update 2017-12) F C N/A
Leases (Topic 842) (Update 2016-02) F C'' TIG 2017-Leases
Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (Update 2016-13)    F TBD TBD


C Changes are included in the 2018 Development Taxonomy. Comments should be made through the FASB Taxonomy Online Review and Comment System.
C'' Not all changes have been incorporated into the 2018 Taxonomy. Additional changes will be forthcoming.
F A final ASU has been issued.
NA Not applicable. Indicates that this item has not been issued in connection with the ASU.
TIG 2017- Final 2017 Taxonomy Implementation Guide has been issued. Guide is linked to the related ASU above.
TBD Date of document to be determined.