Authority and currency
About this authority
- Publisher
- Financial Accounting Foundation
- Standing
- Primary authority
- Version
- 2025 taxonomy implementation guide
- Relevant parts
- Overview; revision-of-prior-period axis and accounting-change examples
- Currency
- current · checked Aug 8, 2026
The guide makes one implementation lesson especially visible: a reported transition or revision needs period, line-item, and reason dimensions that agree with the statements and note. A tag cannot repair a weak classification or an unreconciled adjustment. The curriculum therefore uses the guide after the accounting and disclosure bridge is complete, as a release-control exercise.