U.S. GAAP Financial Reporting Taxonomy
Implementation and Style Guides
U.S. GAAP Financial Reporting Taxonomy Implementation and Reference Guides
The objective of the U.S. GAAP Financial Reporting Taxonomy (UGT) Implementation and Reference Guides is to provide preparers with additional insight and supplemental guidance for utilizing the UGT as they create their XBRL documents. Other constituents also may find these guides useful as reference material. Available guides are listed below.
User Input Requested
The guides have been reviewed by various advisors including, but not limited to, the SEC, industry resource groups, and members of the Taxonomy Advisory Group (TAG ). The guides are not authoritative and are not the result of actions taken by the FASB. The FASB XBRL staff invites individuals and organizations to provide comments for a period of 60 days.
The FASB XBRL staff is looking for input on the completeness of the guide, whether additional examples would be helpful (and, if so, a description of the issue), and whether there are any areas that are unclear or inaccurately modeled. Please direct any comments you have on the Implementation and Reference Guides to xbrlguide@fasb.org . Any comments on individual elements within the UGT should be made through the FASB Online Review and Comment System.
The Implementation and Reference Guides are organized as follows:
The objective of the U.S. GAAP Financial Reporting Taxonomy (UGT) Implementation and Reference Guides is to provide preparers with additional insight and supplemental guidance for utilizing the UGT as they create their XBRL documents. Other constituents also may find these guides useful as reference material. Available guides are listed below.
User Input Requested
The guides have been reviewed by various advisors including, but not limited to, the SEC, industry resource groups, and members of the Taxonomy Advisory Group (TAG ). The guides are not authoritative and are not the result of actions taken by the FASB. The FASB XBRL staff invites individuals and organizations to provide comments for a period of 60 days.
The FASB XBRL staff is looking for input on the completeness of the guide, whether additional examples would be helpful (and, if so, a description of the issue), and whether there are any areas that are unclear or inaccurately modeled. Please direct any comments you have on the Implementation and Reference Guides to xbrlguide@fasb.org . Any comments on individual elements within the UGT should be made through the FASB Online Review and Comment System.
The Implementation and Reference Guides are organized as follows:
- Implementation Guides—Provides a reference for preparers to assist in applying the UGT.
| Title of Guide | Comment Deadline |
| Other Comprehensive Income | May 27, 2013 |
| Insurance Industry: Concentration of Credit Risk | Closed |
| Insurance Industry: Reinsurance–Related Disclosures | Closed |
| Segment Reporting | Closed |
- Reference Guides—Developed for internal use and shared here to provide additional insight into FASB design criteria. They also may serve as a reference for constituents in creating or using XBRL documents. The following guide(s) is (are) currently available for use and comment:
| Title of Guide | Comment Deadline |
| None currently available at this time |
Taxonomy (XBRL)
What's New—XBRL
May 20, 2013 SEC Adopts 2013 US GAAP Financial Reporting TaxonomyMay 15, 2013 FASB Issues Revised Calculation Hierarchy for Comment
April 2 Webcast, IN FOCUS: 2013 US GAAP Taxonomy Overview with Expanded Coverage of FASB XBRL Implementation Guides and SEC Update
March 28, 2013 FASB Issues XBRL Implementation Guide on Other Comprehensive Income
FASB XBRL Extension Taxonomy Change Application (TC App)