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2020 US GAAP Financial Reporting Taxonomy
The 2020 US GAAP Financial Reporting Taxonomy can be accessed through the entry point provided below.
To view the Taxonomy with the Taxonomy Disclosure Templates or the Taxonomy Disclosure Templates only, select the appropriate link below.
Comments are acknowledged when received but it is not possible to respond directly to individual comments. Individuals providing comments on the Taxonomy are required to register with a “user name” and email address. Please note that all comments will be visible to other registered users. Guidance for using the Taxonomy viewer/commenting tool is provided here.
Guidance and Supporting Documents include:
Questions about using this taxonomy for creating and submitting eXtensible Business Reporting Language (XBRL) tagged interactive data files in compliance with SEC rules should be directed to the SEC Office of Structured Disclosure. SEC contact details and guidance are available at the SEC’s portal on XBRL. The SEC currently supported taxonomies are listed on the "Standard Taxonomies" page.
Prior Release
2019 US GAAP Financial Reporting Taxonomy
- 2020 US GAAP Reporting Taxonomy Including Taxonomy Disclosure Templates
- 2020 Taxonomy Disclosure Templates Only
Comments are acknowledged when received but it is not possible to respond directly to individual comments. Individuals providing comments on the Taxonomy are required to register with a “user name” and email address. Please note that all comments will be visible to other registered users. Guidance for using the Taxonomy viewer/commenting tool is provided here.
Guidance and Supporting Documents include:
- 2020 US GAAP Financial Reporting Taxonomy Release Notes (Narrative only)
Narrative summary of taxonomy improvements since 2019 release -
Modifications to the 2020 US GAAP Taxonomy (Excel Version)
Taxonomy improvement details since 2019 release in spreadsheet format. - FASB Extension Taxonomy Change Application (TC App)
This application helps users quickly identify changes in the elements that are used in an existing XBRL extension taxonomy resulting from a new Taxonomy release. Save and unzip the TC App to a local drive and follow instructions in the User Guide contained therein. -
2020 US GAAP Taxonomy (Excel Version)
Taxonomy in a spreadsheet format to facilitate taxonomy review. - 2014 US GAAP Financial Reporting Taxonomy Architecture
Explains the taxonomy design rationale and how the architecture satisfies stakeholder requirements. No change from 2014. - 2020 US GAAP Financial Reporting Taxonomy Technical Guide
Provides technical details of the taxonomy. - 2020 US GAAP Financial Reporting Taxonomy File Reference
List and URL location for all files contained in the taxonomy - XBRL US DQC Rules Taxonomy
Links to XBRL US DQC rules which are included with the US GAAP Financial Reporting Taxonomy.
Taxonomy Downloads
- Download 2020 US GAAP Financial Reporting Taxonomy
(requires XBRL enabled software to view)
Questions about using this taxonomy for creating and submitting eXtensible Business Reporting Language (XBRL) tagged interactive data files in compliance with SEC rules should be directed to the SEC Office of Structured Disclosure. SEC contact details and guidance are available at the SEC’s portal on XBRL. The SEC currently supported taxonomies are listed on the "Standard Taxonomies" page.
Prior Release
2019 US GAAP Financial Reporting Taxonomy
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