XBRL International Inc.
XBRL International Inc.
11/03/2025 | News release | Distributed by Public on 11/03/2025 11:54
FASB seeks comments on meta model taxonomy
Posted on November 3, 2025 by Editor
The Financial Accounting Standards Board (FASB) Taxonomy team has shared proposed updates to its 2026 Meta Model Relationships Taxonomy, inviting public feedback. The draft, released in late October, outlines refinements made since the 2025 version and is open for comment until 1 December 2025.
The proposed improvements focus on enhancing how relationships are structured within the FASB's taxonomy framework. Full release notes are available, and comments can be submitted through FASB's Taxonomy Online and Comment System (TORCS) or by email and post. Contributors must register with TORCS, and all responses will be publicly viewable.
The Meta Model Relationships Taxonomy serves as the structural backbone for how concepts are connected in XBRL reporting. By refining these relationships, FASB aims to support more precise data interpretation and more effective use of digital financial information by regulators, investors, and analysts. Stakeholder feedback is important to shaping a model that's both technically sound and practically effective.
Explore the release notes here and provide comments via the TORCS system.
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