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If you need these new elements to complete your XBRL-formatted financial statements, you should use the addendum taxonomy elements here. In 2011, these elements will be incorporated into the taxonomy released by the FAF – therefore, using these elements in 2009 means that you will be using the same elements when creating your XBRL financials in 2010, saving you time and effort in preparation.
The FASB Standards included were selected by XBRL US in coordination with the FASB staff based on the effective date or prospective effective date and consist of the following:
| Superseded FASB Standard |
Accounting Codification Reference |
| FAS 165 |
Topic 855 |
| FSP FAS 107-1 and APB 28-1 |
Topic 825 |
| FSP FAS 115-2 and FAS 124-2 |
Topic 320 |
| FSP FAS 132(R)-1 |
Topic 715 |
| FSP FAS 140-4 and FIN 46(R)-8 |
Topics 810 and 860 |
| FSP FAS 141(R)-1 |
Topic 805 |
| FSP FAS 157-4 |
Topic 820 |
Some newly issued FASB Standards have not been included in the XBRL US GAAP 2009 Taxonomy Addendum-1 either because they were not deemed critical for published financial statements prior to the next release or because of the timing of the issuance of the FASB standards.
The XBRL US GAAP Taxonomy 2009 Addendum-1 file structure is identical to the 2009 US GAAP Taxonomy. The files contain all incremental elements added to address, at a minimum, the financial reporting data requirements of the new FASB Standards and any changes to 2009 US GAAP elements made in the XBRL US GAAP Taxonomy 2009 Addendum-1.
When opening the XBRL US GAAP Taxonomy 2009 Addendum-1, you will see the complete US GAAP Taxonomy because the published extension imports the 2009 US GAAP Taxonomy plus the incremental and changed elements included in the XBRL US GAAP Taxonomy 2009 Addendum-1. This was done in order to provide the Calculation and Presentation linkbases to which you are accustomed to seeing and to ensure relational consistency for the elements.
The incremental elements have been provided special labels that identify them as "New Pronouncements". The labels will include a brief description of the FASB Standard, effective date, whether or not the FASB Standard is eligible for early adoption, and if eligible for early adoption, the early adoption effective date.
The process for downloading and using the XBRL US GAAP Taxonomy 2009 Addendum-1 is identical to the process used with the XBRL US GAAP Taxonomy 2009. You can download the complete taxonomy including new elements if you need to pull it into a software tool or view it in the XBRL US Viewer if you simply want to review the new elements and/or provide comments.
Additionally, the addendum elements will be accessible and available for review in the XBRL US Review tool on the XBRL US website.
You will submit your files in the same manner as the 2009 US GAAP Taxonomy. The XBRL US GAAP Taxonomy 2009 Addendum-1 elements you may have used must be included in your extension taxonomy as entity extension elements you have created.
The XBRL US GAAP Taxonomy 2009 Addendum-1 elements you have included in your extension taxonomy should have your company's namespace. You should not use the XBRL US namespace because the SEC does not recognize the XBRL US GAAP Taxonomy 2009 Addendum-1.
The XBRL US GAAP Taxonomy 2009 Addendum-1 is being provided for purposes of facilitating your use of elements which will be incorporated in the FAF’s release in 2011 and, therefore, expedite the updating of your XBRL instance documents.
By using the XBRL US GAAP Taxonomy 2009 Addendum-1 elements, you will ease the process of creating extension elements for your interactive financial statement reporting purposes and promote consistency of data with other registrant financial statements.
Comments on the elements concerning changes in the label, the definition or other attributes are welcome. During the public review, the XBRL US Project Team will continuously review comments sent in and provide these comments with the FAF.