2013 US GAAP Financial Reporting Taxonomy
(Pending SEC Acceptance)

Taxonomy View

You can view the 2013 taxonomy through the entry points provided below or download the entire taxonomy for use in your software tool of choice.

The 'Entire 2013 US GAAP Financial Reporting Taxonomy' choice will provide you with a complete 2013 Taxonomy and is the recommended view regardless of industry.

To view only the industry specific primary financial statements, select one of the industry links.

We have included guidance for using the taxonomy viewer/commenting tool.

Entire 2013 US GAAP Financial Reporting Taxonomy  

Primary Financial Statements Filtered View
A view of the 2013 SEC Document and Entity Information Taxonomy is provided for user convenience.

SEC Document and Entity Information Taxonomy

Taxonomy Downloads

  • Download 2013 US GAAP Financial Reporting Taxonomy1
    (requires XBRL enabled software to view)
  • Download 2013 US GAAP Financial Reporting Taxonomy1 in Excel

1The 2013 US GAAP Reporting Taxonomy is pending SEC Acceptance.

The 2013 Taxonomy contains updates for accounting standards and other improvements since the 2012 Taxonomy as used by issuers filing with the U.S. Securities and Exchange Commission (SEC). The Financial Accounting Standards Board issued proposed improvements to the taxonomy in the fall of 2012, allowing users of the taxonomy to provide feedback on the updates and the opportunity to become familiar with and to incorporate new element names for their filings. We encourage users to read the release notes and other provided guidance and supporting documents, which contain the details of these changes.

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.


Taxonomy (XBRL)

What's New—XBRL

May 15, 2013 FASB Issues Revised Calculation Hierarchy for Comment
March 28, 2013 FASB Issues XBRL Implementation Guide on Other Comprehensive Income
March 21, 2013 FASB Adds Three Additional Implementation Guides to the XBRL Series
April 2 Webcast, IN FOCUS: 2013 US GAAP Taxonomy Overview with Expanded Coverage of FASB XBRL Implementation Guides and SEC Update
2013 US GAAP Financial Reporting Taxonomy (Pending SEC Acceptance)
FASB XBRL Extension Taxonomy Change Application (TC App)