2016 US GAAP Financial Reporting Taxonomy
(Pending SEC Acceptance)


2016 US GAAP Financial Reporting Taxonomy

The 2016 U.S. Financial Reporting Taxonomy (Taxonomy) contains updates for accounting standards and other improvements since the 2015 Taxonomy as used by issuers filing with the U.S. Securities and Exchange Commission (SEC). We encourage all interest parties to review and provide feedback through the FASB Online Review and Comment System (TORCS). Guidance for using the Taxonomy viewer/commenting tool is provided here.

Guidance and Supporting Documents include: A view of the 2014 SEC Document and Entity Information (DEI) Taxonomy is provided for user convenience. Please note that there have been no changes in the SEC DEI Taxonomy since 2014. Therefore the 2014 DEI Taxonomy should be used in conjunction with the 2015 and 2016 US GAAP Financial Reporting Taxonomies.

Taxonomy Downloads

  • Download 2016 US GAAP Financial Reporting Taxonomy
    (requires XBRL enabled software to view)

Questions about using this taxonomy for creating and submitting eXtensible Business Reporting Language (XBRL) tagged interactive data files in compliance with SEC rules should be directed to the SEC Office of Interactive Disclosure. SEC contact details and guidance are available at the SEC’s portal on XBRL. The SEC currently supported taxonomies are listed on the "Standard Taxonomies" page.



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1The 2016 US GAAP Reporting Taxonomy is pending SEC Acceptance.
2Available in a single PDF document combining the narrative and taxonomy detail changes.