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)
- 2020 US GAAP Financial Reporting Taxonomy
- 2020 SEC Reporting Taxonomy
- 2019 US GAAP Financial Reporting Taxonomy
- 2019 SEC Reporting Taxonomy
- DEVELOPMENT US GAAP Financial Reporting Taxonomy
- DEVELOPMENT SEC Reporting Taxonomy
- Proposed Taxonomy Improvements
- Taxonomy Improvements (pending Annual Updates)
- Taxonomy Implementation 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, Revenue from Contracts with Customers (Topic 606) and Leases (Topic 842): Effective Dates for Certain Entities (April 22, 2020)2020 Taxonomy Implementation Guides Now Available (March 18, 2020)
SEC Accepts 2020 GAAP Financial Reporting Taxonomy and SEC Reporting Taxonomy (March 10, 2020)
Registration Opens for April 2, 2020 FASB Webcast: In FOCUS:2020 GAAP and SEC Reporting Taxonomy Improvements and SEC Update February 19, 2020)
FASB Staff Issues Proposed Taxonomy Improvements for a Proposed Accounting Standards Update, Codification Improvements (December 4, 2019)
FASB Staff Issues Proposed Taxonomy Improvements for a Proposed Accounting Standards Update, Derivatives and Hedging (Topic 815): Codification Improvements to Hedge Accounting (November 13, 2019)
Video: The XBRL Data User Perspective
Video: The GAAP Taxonomy: Why It’s Important