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:
  • 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 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
Financial Instruments—Debt Securities 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 PDF NA NA
Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities (2018) June 11, 2018 PDF In Process In Process
Dimensional Modeling for Financing Receivable Disclosures (2016) May 25, 2016 PDF NA NA
Disposal Groups and Discontinued Operations (2017) March 9, 2017 PDF In Process In Process
Insurance: Concentration of Credit Risk Disclosures (2017) April 14, 2017 PDF In-line XBRL File
Liquidation Basis of Accounting (2017) March 9, 2017 PDF In-line XBRL File
Leases under Topic 842 (2017) May 5, 2017 PDF In-line XBRL File
Measurement Date Practical Expedient for Defined Benefit Plans (2017) March 9, 2017 PDF In-line XBRL File
Notional Amount Disclosures (2017) March 9, 2017 PDF In-line XBRL File
Other Comprehensive Income (including selected financial statements) (2018) May 23, 2018 PDF In Process In Process
Other Comprehensive Income (2017) April 26, 2017 PDF In Process In Process
Repurchase-to-Maturity Transactions and Repurchase Financings (2017) June 30, 2017 PDF In-line XBRL File
Retirement Benefits—Phase 1 (2017) March 9, 2017 PDF 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 PDF In Process In Process
Revenue from Contracts with Customers (2017) March 9, 2017 PDF In Process In Process
Segment Reporting (2017) March 9, 2017 PDF In-line XBRL File
Short-duration Insurance Contracts (2017) April 26, 2017 PDF In-line XBRL File
Subsequent Events (2017) March 9, 2017 PDF 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.
†Pending SEC Acceptance. The 2019 Taxonomy is subject to change until published as final.
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)

What's New—XBRL

FASB Staff Issues Proposed Taxonomy Improvements for a Proposed Accounting Standards Update on Targeted Tranisition Relief for Topic 326, Financial Instruments—Credit Losses and a Proposed Accounting Standards Update on Business Combinations (Topic 805): Revenue from Contracts with Customers—Recognizing an Assumed Liability (February 14, 2019)
FASB Staff Issues Proposed Taxonomy Improvements for a Proposed Accounting Standards Update on Intangibles, Business Combinations, and Not-for-Profit Entities and a Proposed Accounting Standards Update on Codification Improvements for Lessors (December 20, 2018)
2019 GAAP Financial Reporting Taxonomy and SEC Reporting Taxonomy Now Available (December 18, 2018)
FASB Staff Issues Proposed Taxonomy Improvements for Proposed Accounting Standards Update—Codification Improvements—Financial Instruments (November 27, 2018)
FASB Staff Issues Proposed Taxonomy Improvements for Proposed Accounting Standards Update—Entertainment—Films—Other Assets—Film Costs (Subtopic 926-20) and Entertainment—Broadcasters—Intangibles—Goodwill and Other (Subtopic 920-350): Improvements to Accounting for Costs of Films and License Agreements for Program Materials (a consensus of the FASB Emerging Issues Task Force) (November 8, 2018)
FASB Staff Issues Proposed Taxonomy Implementation Guide, Financing Receivable and Current Expected Credit Loss Disclosures and Proposed Taxonomy Improvements for Proposed Accounting Standards, Debt Topic (470): Simplifying the Classification of Debt in a Classified Balance Sheet (Current versus Noncurrent) (October 12, 2018)
FASB Staff Issues Proposed Taxonomy Improvements for Accounting Standards Update No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (September 21, 2018)
FASB Staff Issues Proposed Technical and Other Conforming Improvements for the 2019 US GAAP Financial Reporting Taxonomy and 2019 SEC Reporting Taxonomy (September 13, 2018)
FASB Staff Issues Proposed Taxonomy Improvements on Fair Value Measurement Disclosure Requirements and Credit Losses and Proposed Taxonomy Implementation Guide on Insurance, Long-Duration Contracts (August 31, 2018)
FASB Staff Issues Proposed Taxonomy Improvements for Accounting Standards Update No. 2018-12, Financial Services—Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts, and Proposed Accounting Standards Update, Leases (Topic 842): Narrow Scope Improvements for Lessors (August 17, 2018)
SEC Accepts 2018 GAAP Financial Reporting Taxonomy (March 19, 2018)
Video: The XBRL Data User Perspective
Video: The GAAP Taxonomy: Why It’s Important