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U.S.GAAP財務報告分類正式實施
The Financial Accounting Foundation(FAF)announced the availability of the 2011 U.S.GAAP Financial Reporting Taxonomy pending final acceptance by the U.S.Securities and Exchange Commission(SEC)on 18 Jan 2011.The FAF is responsible for the ongoing development and maintenance of the taxonomy applicable to public issuers registered with the SEC.
The 2011 U.S.GAAP Financial Reporting Taxonomy contains updates for accounting standards and other improvements to the 2009 taxonomy currently used by SEC issuers.FAF issued proposed improvements to the taxonomy in the fall,allowing users of the taxonomy to provide feedback on the updates and to provide SEC filers,service providers,software vendors,and other interested parties the opportunity to become familiar with and incorporate new element names for their filings.
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