U.S. GAAP Financial Reporting Taxonomy
Taxonomy Implementation Guides
The objective of the U.S. GAAP Financial Reporting Taxonomy (Taxonomy) Implementation and Style Guides is to provide preparers with additional insight and supplemental guidance for utilizing the Taxonomy 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 Taxonomy staff invites individuals and organizations to provide comments for a period of 60 days.
The FASB Taxonomy 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 two ways:
Any comments on individual elements within the Taxonomy should be made through the FASB Online Review and Comment System.
The Implementation and Style Guides are organized as follows:
Implementation Guides—Provides a reference for preparers to assist in applying the Taxonomy.
In addition to the PDF version of these guides, inline format guides are in process and will be posted to the FASB website when they become available.
*This instance document and related extension taxonomy are not authoritative; rather they are intended to be used to understand and illustrate the implementation of the modeling in the US GAAP Taxonomy. No conclusions should be made regarding other modeling choices or semantic considerations. This instance document and related extension taxonomy are not in compliance with certain EDGAR Filer Manual rules because it does not represent a complete filing and is an artificial construct for illustrative purposes. The FASB disclaims all responsibility for any use of this purely illustrative material for actual reporting or disclosure, or other non-hypothetical purposes. Please also see Terms of Use for this website.
**Requires XBRL enabled software to view.
NADocuments not provided in connection with Implementation Guides in 2016.
Style 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:
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 Taxonomy staff invites individuals and organizations to provide comments for a period of 60 days.
The FASB Taxonomy 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 two ways:
- 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.
Any comments on individual elements within the Taxonomy should be made through the FASB Online Review and Comment System.
The Implementation and Style Guides are organized as follows:
Implementation Guides—Provides a reference for preparers to assist in applying the Taxonomy.
In addition to the PDF version of these guides, inline format guides are in process and will be posted to the FASB website when they become available.
Title of Guide |
Comment Deadline |
Taxonomy Version |
| Extensible Lists: A Guide for Preparers | Closed | N/A |
| Accounting Changes | March 12, 2021 | 2021 |
| Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities | March 3, 2021 | 2021 |
| Fair Value Inputs | Closed | 2018 |
Title of Guide (Taxonomy Version) |
Date Issued |
PDF Version |
In-line XBRL Viewer* |
XBRL Files** |
| Accounting Changes (2020) | April 24, 2020 | In-line | XBRL File | |
| Disclosures about Offsetting Assets and Liabilities (2016) | March 8, 2016 | NA | NA | |
| Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities (2018) | June 11, 2018 | In Process | In Process | |
| Disposal Groups and Discontinued Operations (2017) | March 9, 2017 | In Process | In Process | |
| Financial Instruments—Debt Securities (2019) | February 28, 2019 | In Process | In Process | |
| Financing Receivable and Current Expected Credit Loss Disclosures (2020) | August 1, 2020 | In-line | XBRL File | |
| Insurance: Concentration of Credit Risk Disclosures (2017) | April 14, 2017 | In-line | XBRL File | |
| Insurance—Long-Duration Contracts (2020) | April 24, 2020 | In-line | XBRL File | |
| Leases under Topic 842 (2020) | August 11, 2020 | In-line | XBRL File | |
| Measurement Date Practical Expedient for Defined Benefit Plans (2017) | March 9, 2017 | In-line | XBRL File | |
| Notional Amount Disclosures (2017) | March 9, 2017 | In-line | XBRL File | |
| Other Comprehensive Income (including selected financial statements) (2018) | May 23, 2018 | NA | NA | |
| Repurchase-to-Maturity Transactions and Repurchase Financings (2017) | June 30, 2017 | In-line | XBRL File | |
| Retirement Benefits—Phase 1 (2017) | March 9, 2017 | In Process | In Process | |
| Retirement Benefits—Phase 2 (2020) | July 23, 2020 | In Process | In Process | |
| Retirement Benefits—Phase 3 (2020) | March 18, 2020 | In Process | In Process | |
| Revenue from Contracts with Customers (Including Statement Presentation of Revenue and Cost of Revenue) (2021) | February 9, 2021 | In Process | In Process | |
| Segment Reporting (2017) | March 9, 2017 | In-line | XBRL File | |
| Short-duration Insurance Contracts (2017) | April 26, 2017 | In-line | XBRL File | |
| Subsequent Events (2017) | March 9, 2017 | In-line | XBRL File |
*This instance document and related extension taxonomy are not authoritative; rather they are intended to be used to understand and illustrate the implementation of the modeling in the US GAAP Taxonomy. No conclusions should be made regarding other modeling choices or semantic considerations. This instance document and related extension taxonomy are not in compliance with certain EDGAR Filer Manual rules because it does not represent a complete filing and is an artificial construct for illustrative purposes. The FASB disclaims all responsibility for any use of this purely illustrative material for actual reporting or disclosure, or other non-hypothetical purposes. Please also see Terms of Use for this website.
**Requires XBRL enabled software to view.
NADocuments not provided in connection with Implementation Guides in 2016.
Style 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 Style Guides
| Title of Guide | Comment Deadline |
| Decision Tree for Hierarchical and Distinct Domains | Closed |
| Dimension Uses | Closed |
| Period Type Selection (Context) | Closed |
- Final Style Guides
| Title of Guide | Date Issued |
| Balance Type | April 27, 2016 |
| Definition Components & Structure Style | June 19, 2013 |
Taxonomy (XBRL)
- 2021 US GAAP Financial Reporting Taxonomy (Pending SEC Acceptance)
- 2021 SEC Reporting Taxonomy (Pending SEC Acceptance)
- DEVELOPMENT US GAAP Financial Reporting Taxonomy
- DEVELOPMENT SEC Reporting Taxonomy
- FASB XBRL US DQC Rules Taxonomy
- 2020 US GAAP Financial Reporting Taxonomy
- 2020 SEC Reporting Taxonomy
- Proposed Taxonomy Improvements
- Taxonomy Improvements (pending Annual Updates)
- Taxonomy Implementation Guides
- Taxonomy Frequently Asked Questions (FAQ)
- Taxonomy Advisory Group (TAG)
- Extensible Enumerations 2.0
- Site Map
- XBRL Industry Resource Group
- Dimension Modeling Working Group (DWG)
- Taxonomy Annual Update Process
- Comment Letters
- Additional Projects and Resources
- FAF/FASB Taxonomy Role
- About XBRL
What's New—XBRL
FASB Staff Issues for Comment Proposed Taxonomy Implementation Guides on Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities and Accounting Changes (February 12, 2021)FASB Staff Issues Proposed Taxonomy Improvements for a Proposed Accounting Standards Update on Accounting for Acquired Revenue Contracts with Customers in a Business Combination, and Proposed Accounting Standards Update on Accounting Alternative to Evaluating Goodwill Triggering Event Assessment for Certain Private Companies and Organizations (January 5, 2021)
2021 GAAP Financial Reporting Taxonomy, 2021 SEC Reporting Taxonomy, and XBRL DQC Rules Taxonomy Now Available (December 17, 2020)
FASB Staff Issues Proposed XBRL US DQC Rules Taxonomy and Technical Guides (October 27, 2020)
Extensible Enumerations 2.0 Implementation Impact on Service Providers and XBRL Creation Software (August 27, 2020)
FASB Issues Taxonomy Staff Q&A Document on How to Apply the Taxonomy to COVID-19 Pandemic and Relief Disclosures (June 22, 2020)
SEC Accepts 2020 GAAP Financial Reporting Taxonomy and SEC Reporting Taxonomy (March 10, 2020)
Video: The XBRL Data User Perspective
Video: The GAAP Taxonomy: Why It’s Important