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XBRL tagging - New accounting guidance note (2020 taxonomy)

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We are facing the following issue in tagging for the note - New accounting guidance because of deprecation of label “New accounting Pronouncement or Change in Accounting Principle, Cumulative Effect of Change on Equity or Net assets”.
In the taxonomy replacement provided is, “Retained Earnings Accumulated Deficit Assets Net” as label with “Restatement Axis” and “Revision of Prior Period Change in Accounting Principle” member.
For us, on adoption the impacted financial statement captions are “receivables” , “deferred tax liabilities” and “retained earning”, so just wanted to check if the use of the label “Retained Earnings Accumulated Deficit Assets Net” will be appropriate for tagging all these captions.
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Datum Stemmen
  • Mike Davis

    Hi Gagan!

    I brought this up to our XBRL experts and one point they mentioned was the following.

    FASB has deprecated a lot of the specific accounting pronouncement elements in 2020 taxonomy for an approach more driven on using elements from your face statements.  Here is a a link to their Inline Implementation Guide on Accounting Changes that might be helpful to understand the approach: https://xbrl.fasb.org/ix/?doc=../impdocs/AC_TIG/AsuChanges.htm
     
    Is this maybe the case for you?
     
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