FASB releases XBRL guidance

02/13/2013 | Compliance Week

The Financial Accounting Standards Board has released proposed guidance for XBRL implementation. It is the first in a series of guidance to help users assess how certain disclosure should be structured and tagged. The guidance, U.S. GAAP Financial Reporting Taxonomy Implementation Guide -- Subsequent Events, covers the declaration of dividends and common stock issuance, a common stock repurchase, a credit facility and a business acquisition.

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