Dimension Modeling Working Group (DWG)

The Financial Accounting Standard Board (FASB) established the Dimension Modeling Working Group (DWG) to receive input on dimensional modeling and to build consensus for dimensional modeling issues related to the Taxonomy which will result in design principles to inform Taxonomy modeling choices going forward.

TOPICS THAT HAVE BEEN INITIALLY IDENTIFIED FOR DISCUSSION PURPOSES INCLUDE:

  • Appropriately define a concept using primary elements and dimensions
  • Document line item (primary element) versus dimension choices
  • Document appropriate uses of dimensions
  • Defining a decision tree for hierarchical and distinct domains
  • Identify the proper level of abstraction
  • Explore mechanisms to constrain use

U.S. GAAP FINANCIAL REPORTING TAXONOMY STYLE GUIDES AVAILABLE

MEETINGS:


Meeting are scheduled as needed, usually by conference call. In-person meetings were held March 10 and 11, 2016.

CONTACT INFORMATION


If you would like more information about the DWG, please contact:

David Shaw
XBRL Project Manager
Financial Accounting Standard Board
401 Merritt 7
P.O. Box 5116
Norwalk, CT 06856-5116
Phone: (203) 956-5332
Email: dmshaw@fasb.org


Taxonomy (XBRL)

What's New—XBRL

FASB Staff Issues Proposed Taxonomy Improvements for Accounting Standards Update No. 2018-07, Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Accounting and No. 2018-08, Not-for-Profit Entities (Topic 958) Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made (June 22, 2018)
FASB Staff Issues Taxonomy Implementation Guides on Revenue from Contracts with Customers and Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities (June 12, 2018)
FASB Staff Issues Proposed Taxonomy Implementation Guide on Revenue from Contracts with Customers and Proposed Taxonomy Improvements for Proposed Accounting Standards Update on Collaborative Arrangements
(April 30, 2018)
April 3, 2018 XBRL Webcast IN FOCUS: 2018 GAAP and SEC Reporting Taxonomies Improvements, Including New Revenue Modeling, and SEC Update (March 26, 2018)
FASB Staff Issues Taxonomy Improvements and Implementation Guidance for Technical Corrections-Financial Instruments and Amendments to SEC Paragraphs for Staff Accounting Bulletins Nos. 117 and 118 (March 20, 2018)
SEC Accepts 2018 GAAP Financial Reporting Taxonomy (March 19, 2018)
FASB Staff Issues Proposed Taxonomy Improvements for Proposed Accounting Standards Update, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract; Disclosures for Implementation Costs Incurred for Internal-Use Software and Cloud Computing Arrangements (March 2, 2018)
Video: The XBRL Data User Perspective
Video: The GAAP Taxonomy: Why It’s Important