Taxonomy Improvements

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.
Release Notes and Appendix(es) Within Development Taxonomy Taxonomy Implementation Guide
Accounting Standards Update No. 2018-04—Investments—Debt Securities (Topic 320) and Regulated Operations (Topic 980): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 117 and SEC Release No. 33-9273 F RN C NA
Accounting Standards Update No. 2018-03—Technical Corrections and Improvements to Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities F RN C NA
Accounting Standards Update No. 2018-02—Income StatementReporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income F RN AP1 AP2 C N/A
Accounting Standards Update No. 2018-01—Leases (Topic 842): Land Easement Practical Expedient for Transition to Topic 842 F C N/A
Accounting Standards Update No. 2016-02—Leases (Topic 842) F  C'' TIG 2017-Leases
Accounting Standards Update No. 2016-13—Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments F TBD TBD


C Changes are included in the 2019 Development Taxonomy. Comments should be made through the FASB Taxonomy Online Review and Comment System.
C'' Not all changes have been incorporated into the Taxonomy. Additional changes will be forthcoming.
RN Release Notes Available (includes appendixes).
AP1 Appendix 1 to Release Notes-Summary of Proposed Elements.
AP2 Appendix 2 to Release Notes-Example Disclosures.
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.