The proposed taxonomy improvements include the following:

• new elements primarily related to business development companies’ disclosure
• private company accounting alternatives
• deprecations for guidance that has been superseded
• updated standard and documentation labels to clarify elements and improve appropriate usage
• updated references to assist with element selection

The public may submit feedback on the proposed taxonomy improvements through October 31, 2024. Comments should be submitted directly to the FASB via email to xbrlguide@fasb.org. The SEC staff encourages filers, investors, analysts, software service providers, and other interested parties to participate in this public review to continue to improve the process for creating financial statements using a structured, machine-readable data language (Inline XBRL).

Sources:

FASB Proposed Technical and Other Conforming Improvements for 2025 US GAAP Taxonomy (fasb.org)

Release Notes (fasb.org)