U.S. GAAP Financial Reporting Taxonomy
Implementation and Style 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.
- Proposed Implementation Guides
Title of Guide |
Comment Deadline |
Taxonomy Version |
| Financing Receivable and Current Expected Credit Loss Disclosures | Closed | 2019 |
| Insurance—Long-Duration Contracts | Closed | 2019 |
| Fair Value Inputs | Closed | 2018 |
| Retirement Benefits—Phase 2 | Closed | 2018 |
- Final Implementation Guides
Title of Guide (Taxonomy Version) |
Date Issued |
PDF Version |
In-line XBRL Viewer* |
XBRL Files** |
| 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 | |
| Dimensional Modeling for Financing Receivable Disclosures (2016) | May 25, 2016 | NA | NA | |
| 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 | |
| Insurance: Concentration of Credit Risk Disclosures (2017) | April 14, 2017 | In-line | XBRL File | |
| Liquidation Basis of Accounting (2017) | March 9, 2017 | In-line | XBRL File | |
| Leases under Topic 842 (2017) | May 5, 2017 | 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 | |
| Other Comprehensive Income (2017) | April 26, 2017 | 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 | |
| Revenue from Contracts with Customers (including remodeling of revenue and cost of revenue presentation in the Statement of Income) (2018) | June 11, 2018 | NA | NA | |
| Revenue from Contracts with Customers (2017) | March 9, 2017 | NA | NA | |
| 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)
- 2019 US GAAP Financial Reporting Taxonomy
- 2019 SEC Reporting Taxonomy
- 2018 US GAAP Financial Reporting Taxonomy
- 2018 SEC Reporting Taxonomy
- DEVELOPMENT US GAAP Financial Reporting Taxonomy
- DEVELOPMENT SEC Reporting Taxonomy
- Proposed Taxonomy Improvements
- Taxonomy Improvements (pending Annual Updates)
- Implementation and Style Guides
- Taxonomy Frequently Asked Questions (FAQ)
- Taxonomy Advisory Group (TAG)
- 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 Proposed Taxonomy Improvements for a Proposed Accounting Standards Update, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Equity's Own Equity (Subtopic 815-40) and a Proposed Accounting Standards Update, Financial Services—Insurance (Topic 944): Effective Date (August 22, 2019)FASB Staff Issues Proposed Taxonomy Improvements for a Proposed Accounting Standards Update, Investments—Clarifying the Interactions between Topic 321, Topic 323, and Topic 815, and a Proposed Accounting Standards Update, Financial Instruments—Effective Dates, and Accounting Standards Update 2019-07, Codification Updates to SEC Sections (August 15, 2019)
SEC Announces EDGAR System Upgrade: 2017 GAAP Taxonomy No Longer Supported (June 12, 2019)
FASB Adds Taxonomy Entry Points to Address FAST Act Updates in the 2019 DEI Taxonomy (June 11, 2019)
FASB Staff Issues Proposed Taxonomy Improvements for a Proposed Accounting Standards Update on Codification Amendments in Response to the SEC's Disclosure Update and Simplification Initiative and for a Proposed Accounting Standards Update Simplifying the Accounting for Income Taxes (Topic 740) (May 23, 2019)
SEC Accepts 2019 GAAP Financial Reporting Taxonomy and SEC Reporting Taxonomy (March 12, 2019)
FASB Staff Issues Update to Frequently Asked Questions about the U.S. GAAP Financial Reporting Taxonomy and a Final Taxonomy Implementation Guide on Financial Instruments—Debt Securities (March 6, 2019)
Video: The XBRL Data User Perspective
Video: The GAAP Taxonomy: Why It’s Important