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. In-person meetings were held March 10 and 11, 2016.
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
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. 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)
- 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
- Current Taxonomy Projects
- Proposed Taxonomy Improvements
- Taxonomy Improvements (pending Annual Updates)
- Implementation and Style Guides
- Frequently Asked Questions on US GAAP Financial Reporting Taxonomy (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
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)
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)
SEC Accepts 2018 GAAP Financial Reporting Taxonomy (March 19, 2018)
Video: The XBRL Data User Perspective
Video: The GAAP Taxonomy: Why It’s Important