2017 US GAAP Financial Reporting Taxonomy
(Pending SEC Acceptance)

2017 US GAAP Financial Reporting Taxonomy

The 2017 U.S. Financial Reporting Taxonomy (Taxonomy) contains updates for accounting standards and other improvements since the 2016 Taxonomy as used by issuers filing with the U.S. Securities and Exchange Commission (SEC). We encourage all interested parties to review and provide feedback through the FASB Online Review and Comment System. Comments are acknowledged when received but it is not possible to respond directly to individual comments. Individuals providing comments on the Taxonomy are required to register with a “user name” and email address. Please note that all comments will be visible to other registered users. 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, 2016, and 2017 US GAAP Financial Reporting Taxonomies.

Taxonomy Downloads

  • Download 2017 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.



___________________
1The 2017 US GAAP Reporting Taxonomy is pending SEC Acceptance.
2Available in a single PDF document combining the narrative and taxonomy detail changes.