Revised Calculation Hierarchy

The FASB made available a proposed revision of the U.S. GAAP Financial Reporting Taxonomy (UGT) calculation summations, or revised Calculation Hierarchy for a 60-day comment period which ended on July 14, 2013. The Comment Period is now closed. Currently, the UGT contains multiple calculation hierarchies, which may have inconsistent summations and can vary between taxonomy releases. With this revision, the calculation hierarchy will be simplified, inconsistencies will be eliminated and the calculation structure will be more stable over time, making it more useful for users and simplifying taxonomy navigation and element selection for preparers. The FASB expects that this revised Calculation Hierarchy will provide greater utility as a reference for users consuming XBRL data programmatically and improve navigation of the UGT.

The FASB intends to replace the existing calculation hierarchy in the UGT with a further refined version of this proposed hierarchy in a future UGT release; as early as the 2014 Release contingent on the feedback received.

Notice to Recipients of this Revised Calculation Hierarchy


Invitation to Comment—US GAAP Financial Reporting Taxonomy—A Proposal to Revise the UGT Calculation Hierarchy

Appendix to Invitation to Comment—US GAAP Financial Reporting Taxonomy—A Proposal to Revise the UGT Calculation Hierarchy

The comments period on the Revised Calculation Hierarchy is now closed. All comments received are available at the Online Comment Letters XBRL Page.
 

Taxonomy Downloads


Download Calculation Hierarchy (requires XBRL enabled software to view)

Calculation Hierarchy (Excel versions)


2013 US GAAP Financial Reporting Taxonomy File Reference

List and URL location for all files contained in the taxonomy

Guide for Using the Taxonomy Viewer
Detailed guide for using the Taxonomy Viewer. We recommend that users review the entire guide with special attention given to the “Commenting” instructions starting on page 12 and the “Searching” instructions starting on page 8. The search function includes a new highlight feature that can be used to identify all new elements in the taxonomy. We have included a “saved search” for new elements but users can easily create custom searches.


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