The Financial Accounting Standards Board has made some changes to the Development Taxonomy for any early adopters of FASB’s new standard on the recognition and measurement of financial instruments, adding elements that companies can use in submitting their financial statements in XBRL.

FASB provides a worksheet that contains the new elements that are available for companies opting to apply the new accounting rule before it is required. The elements are available for use, but must be created as extensions, or custom tags, until the Securities and Exchange Commission gives its final blessing to the 2017 GAAP Taxonomy, FASB says.

FASB also published a final implementation guide and provided a new proposed guide meant to help preparers with the finer points of their XBRL reporting. FASB’s final guide on short-duration insurance contracts, based on the 2016 GAAP Taxonomy, provides examples that help taxonomy users understand how the modeling for short-duration insurance contracts is structured within the taxonomy.

The newest guide is the latest in a series of guides provided by FASB staff to help explain how the Taxonomy is designed. The guides are not authoritative with GAAP, but FASB staff believe they will make it easier for those using the taxonomy to produce better renderings of their financial statements in XBRL.

FASB also published a proposed implementation guide on dimensional modeling for financing receivable disclosures. It provides examples to help illustrate how the modeling for disclosures of financing receivables has been restructured within the taxonomy.

FASB’s original modeling in the taxonomy did not adequately capture common reporting practices and disclosures, so the new proposed guide addresses those problems, FASB said. The existing modeling has been revised, with new additional dimensions and members now included.

In other XBRL news, the Securities and Exchange Commission has issued a reminder to companies filing under International Financial Reporting Standards that they are not able to furnish their financial statements in XBRL because the SEC has not yet approved an IFRS Taxonomy for their use.

The Center for Audit Quality recently published the highlights of the November 2015 meeting of the CAQ’s International Practices Task Force and SEC Regulations Committee with members of the SEC staff to review practice issues and ask for staff insight. SEC staff used the opportunity to remind foreign private issuers who file their financial statements in IFRS that they can’t comply with the XBRL reporting requirement that GAAP filers have been observing since at least 2009 because the SEC has not approved an IFRS Taxonomy for use in the United States.

The IFRS Foundation has created and annually updated an IFRS Taxonomy for several years, but the SEC has never deemed it acceptable for use in submitting IFRS financial statements. SEC staff members said in November they did not plan to approve a taxonomy for IFRS filers “for this calendar year.”

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