FASB Requests Comments on Proposed Meta Model Relationships
October 13, 2022
The FASB taxonomy staff has issued an invitation to comment (ITC) to request feedback on the structure and usefulness of its proposed meta model relationships. The objectives of the relationships are to (1) “assist preparers in identifying the proper elements for tagging their filings,” (2) “assist data users in the consumption of data,” and (3) “assist in writing business rules that leverage this information to help with proper element selection and identification.”
Comments are due by January 10, 2023.