FASB Staff Issues Final GAAP Taxonomy Implementation Guides April 11, 2023 The FASB staff has issued eight final 2023 GAAP taxonomy implementation guides: Accounting Changes. Disclosures About Offsetting Assets and Liabilities. Financial Instruments — Debt Securities. Financing Receivable and Current Expected Credit Loss Disclosures. Insurance: Long-Duration Contracts. Insurance: Reinsurance-Related Disclosures. Revenue From Contracts With Customers (Including Statement Presentation of Revenue and Cost of Revenue). Subsequent Events. The SEC approved the guides on March 21, 2023.