PROPOSED 2018 US GAAP Financial Reporting Taxonomy

Deadline to submit written comments was October 31, 2017. While the formal comment period has ended you may find the information below useful. A link to submit comments on the Development Taxonomy after October 31, 2017 is provided here.

The proposed 2018 U.S. Financial Reporting Taxonomy (Taxonomy) contains updates for accounting standards and other improvements since the 2017 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 on this Proposed 2018 Taxonomy. The 60-day comment period is intended to solicit feedback on these updates from users of the Taxonomy and to provide SEC filers, service providers, software vendors, and other interested parties the opportunity to become familiar with and suggest revisions to the Taxonomy.

Users should read the release notes and other guidance and supporting materials provided below which contain details of the changes. All comments are tracked and reviewed for inclusion in the final 2018 Taxonomy release. 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.

(Changes in the Development Taxonomy will not be visible during this 60-day comment period. All changes made during the comment period will be visible after October 31, 2017.)

Guidance and Supporting Documents include: A view of the draft SEC Document and Entity Information (DEI) Taxonomy is provided for user convenience. The draft DEI Taxonomy should be used in conjunction with the 2018 US GAAP Financial Reporting Taxonomy.

Taxonomy Downloads

  • Download Proposed 2018 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.


THE TAXONOMY PROVIDED THROUGH THIS LINK IS FOR REVIEW PURPOSES ONLY AND IS NOT TO BE USED OR RELIED UPON FOR ANY PURPOSES OTHER THAN FOR THIS REVIEW AND COMMENT. YOUR USE OF THE TAXONOMY FOR THESE PURPOSES SHALL BE SUBJECT TO THE TERMS AND CONDITIONS LOCATED AT THE INITIAL LINK TO THE TAXONOMY.


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1Available in a single PDF document combining the narrative and taxonomy detail changes.