Authority and currency
About this authority
- Publisher
- Financial Accounting Foundation
- Standing
- Primary authority
- Version
- 2026 taxonomy resources verified 2026-08-08
- Relevant parts
- US GAAP Financial Reporting Taxonomy and implementation resources
- Currency
- current · checked Aug 8, 2026
Select a standard concept when it faithfully represents the accounting concept; use an extension only with documented need, anchoring, and review.