FASB Staff Proposes Improvements to 2026 Meta Model Relationships Taxonomy

The FASB staff has released for public comment proposed improvements to the 2026 Meta Model Relationships Taxonomy. The proposed improvements would add new “base-level-accounting model relationships” to the taxonomy, including those associated with the “Concept-numerator and Concept-denominator relationship types.”

Comments on the proposed meta model relationships taxonomy improvements are due by December 1, 2025.