The amendments to the FASB Accounting Standards Codification® (Codification) in this Accounting Standards Update (ASU) require changes to the U.S. GAAP Financial Reporting Taxonomy (UGT). Proposed changes to the UGT are available for public comment through ASU Taxonomy Changes provided at www.fasb.org.
Because the Codification amendments in this ASU are not effective for public companies until fiscal years beginning after December 15, 2016, proposed changes to the UGT are not expected to be finalized and incorporated into the UGT before the 2016 annual release.
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