GAAP Taxonomy Implementation Guide on Accounting Changes

This guide serves as an implementation resource for the GAAP Financial Reporting Taxonomy and the SEC Reporting Taxonomy, focusing on the modeling of accounting changes. It outlines how to report transitions upon the adoption of amendments from Accounting Standards Updates (ASUs) or other accounting changes under FASB Accounting Standards Codification® Topic 250. The guide includes illustrative examples of modeling configurations, emphasizing that the provided examples do not encompass all potential scenarios. It details the structure and relationships within the GAAP Taxonomy, including dimensions and extensible enumeration elements relevant to accounting changes. The guide also clarifies that it is not an authoritative document and suggests users refer to the SEC EDGAR Filer Manual for XBRL filing requirements. The content is organized into sections covering an overview of modeling and specific examples of modeling for various accounting changes.