Appendix I Schedule of Changes Made to the Text From the Previous Edition

This appendix is nonauthoritative and is included for informational purposes only.

As of July 1, 2019

This schedule of changes identifies areas in the text and footnotes of this guide that have that have changed since the previous edition. Entries in the table of this appendix reflect current numbering, lettering (including that in appendix names), and character designations that resulted from the renumbering or reordering that occurred in the updating of this guide.

Reference Change
Various chapters Update boxes have been added for various pronouncements issued by standards setters.
General Editorial changes, including rephrasing, have been made in this guide to improve readability where necessary.
Preface Updated.
Former update 1-1 Removed due to passage of time.
Paragraph 1.05 Revised due to passage of time.
Update 1-3 before paragraph 1.47 Added to reflect issuance of SEC Release No. IC-33142, Investment Company Liquidity Disclosure.
Paragraph 1.51 Revised to reflect issuance of SEC Release Nos. 33-10514; 34-83551; IC-33139, Inline XBRL Filing of Tagged Data.
Paragraph 2.38 Revised due to passage of time.
Paragraph 2.39 Revised due to passage of time.
Footnote 26 to heading before paragraph 2.70 Added to reflect issuance of FASB Accounting Standards Update (ASU) No. 2018-09, Codification Improvements.
Paragraphs 2.74 and 2.85 Revised to reflect issuance of FASB ASU No. 2018-09. ...

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