IN FOCUS: Proposed 2014 US GAAP Financial Reporting Taxonomy, ASU Taxonomy Changes, XBRL Implementation Guides, and Revised Calculation Hierarchy

Date: Tuesday, September 10, 2013

Time: 1:00–2:30 p.m. Eastern Daylight Time

Program Description—The Financial Accounting Standards Board (FASB) is pleased to announce an upcoming webcast that discusses the changes in the proposed 2014 US GAAP Financial Reporting Taxonomy Release available for public review and comment on August 30, including changes to the Taxonomy for Accounting Standards Updates (ASU) and the revised calculation hierarchy. There will also be expanded coverage of the FASB’s growing series of XBRL Implementation Guides. In addition, SEC staff will discuss current XBRL filing issues.

Speakers: Louis Matherne, FASB Chief of Taxonomy Development; Donna Johaneman, FASB Project Manager-XBRL; David Shaw, FASB XBRL Assistant Project Manager; Vickie Lusniak, FASB XBRL Assistant Project Manager; and Kimberly Earle, Office of Interactive Data, U.S. Securities and Exchange Commission.

Learning Objectives: Through this session, participants will gain a better understanding of how the proposed changes in the 2014 Taxonomy Release might affect their XBRL exhibits. Participants also will gain insight into current SEC XBRL filing issues, and how to use the Implementation Guides to support more efficient and effective XBRL document creation. Additionally, participants will learn about expected changes to future Taxonomy Releases as a result of proposed FASB ASUs. The agenda will include:
  • XBRL Issues Update from the Securities and Exchange Commission
  • Overview of changes to the 2014 Taxonomy
  • New Implementation Guides
  • ASU Taxonomy Exposure Drafts

Participants will have the opportunity to email questions to the panelists during the event.

Delivery Method: Group-internet based

Program Level: Overview

Program Prerequisites: None

Advanced Preparation Suggested: Participants are encouraged to review the proposed 2014 US GAAP Financial Reporting Taxonomy Release (to be available August 30, 2013, at They are also encouraged to review the XBRL Implementation Guides and other supporting materials listed on the FASB XBRL page at
Recommended CPE: 1.5 hours; Specialized Knowledge and Applications; final CPE earned will be determined based on the length of participation in the program, polling questions as described in CPE Eligibility, and completion of a course survey. Credit is provided only to participants in the live broadcast of this course.

Refund/Cancellation Policy: There is no cost for this course and there is no cancellation penalty. Participants will be notified by email as soon as possible if the course is cancelled for any reason.

Complaint Policy: To register complaints about course content or delivery method and to inquire about the timeliness and accuracy of CPE credit posting for this event, contact

Official National Registry of CPE Sponsors' Statement
The Financial Accounting Foundation/FASB/GASB is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:
NASBA National Registry of CPE Sponsors—Sponsor License Number 107522
Texas Sponsor Number 000016
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