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.
Meeting are scheduled as needed, usually by conference call.
If you would like more information about the DWG, please contact:
David Shaw
Supervising Project Manager-XBRL
Financial Accounting Standard Board
401 Merritt 7
P.O. Box 5116
Norwalk, CT 06856-5116
Phone: (203) 956-5332
Email: dmshaw@fasb.org
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
- Decision Tree for Hierarchical and Distinct Domains (Proposed)
- Period Type Selection (Context) (Proposed)
- Balance Type (Final)
- Definition Components & Structure Style (Final)
MEETINGS:
Meeting are scheduled as needed, usually by conference call.
CONTACT INFORMATION
If you would like more information about the DWG, please contact:
David Shaw
Supervising Project Manager-XBRL
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)
- 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
- 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