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 guides, 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.

Interested parties may submit comments in one of three ways:
  • Using the Electronic Feedback Form to respond to the questions contained in the Proposed Implementation or Style Guide.
  • Sending written comments to “Chief of Taxonomy Development, FASB 401 Merritt 7, PO Box 5116, Norwalk, CT 06856-5116.” Refer to File Reference Number indicated next to the Proposed Guide.
  • Emailing written comments to xbrlguide@fasb.org.
All comments received are available at the Online Comment Letters XBRL Page.

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.
  • Proposed Implementation Guide
Title of Guide Comment Deadline UGT Version
Notional Amount Disclosures Closed 2013
Disposal Groups and Discontinued Operations
On April 10, 2014, the Financial Accounting Standards Board (FASB) issued guidance that improves U.S. Generally Accepted Accounting Principles (GAAP) by more faithfully representing when a company or other organization discontinues its operations. The previously published DRAFT UGT Implementation Guide for Discontinued Operations is being revised to conform to the final guidance.
Closed TBD
Other Comprehensive Income Closed 2013

  • Final Implementation Guide
Title of Guide Date Issued
UGT Version
Insurance Industry: Reinsurance—Related Disclosures October 2, 2013 2013
Segment Reporting October 23, 2013 2013
Liquidation Basis of Accounting September 30, 2013 2014
Insurance Industry: Concentration of Credit Risk Disclosures July 8, 2013 2013
Subsequent Events June 19, 2013 2013

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:
  • Proposed Reference Guides
Title of Guide Comment Deadline
Period Type Selection (Context) Guide Closed

  • Final Reference Guides
Title of Guide Date Issued
Definition Components & Structure Style Guide June 19, 2013

TBD—Future UGT not yet determined.