The Financial Accounting Standards Board (FASB) recently released a proposed XBRL Taxonomy Implementation Guide for Financing Receivable and Current Expected Loss (CECL) disclosures. This guide is based on and in accordance with the SEC Reporting Taxonomy and the US Generally Accepted Accounting Principles Financial Reporting (US GAAP) Taxonomy. The proposed Implementation Guide provides illustrations of disclosures concerning financing receivables pursuant to FASB Accounting Standards Codification, Topics 310, Receivables, and 326, Financing Instruments–Credit Losses. Elements for text blocks, policy text blocks, and table text blocks (Levels 1-3) are not included in the Guide. The publication places focus on detail tagging only (Level 4). {expires: 2021-07-27}