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2020 US GAAP Financial Reporting Taxonomy

2020 US GAAP Financial Reporting Taxonomy

The 2020 US GAAP Financial Reporting Taxonomy can be accessed through the entry point provided below.

2020 US GAAP Financial Reporting Taxonomy

To view the Taxonomy with the Taxonomy Disclosure Templates or the Taxonomy Disclosure Templates only, select the appropriate link below.

The 2020 U.S. Financial Reporting Taxonomy (Taxonomy) contains updates for accounting standards and other improvements since the 2019 Taxonomy as used by issuers filing with the U.S. Securities and Exchange Commission (SEC). We encourage all interested parties to review and provide feedback though the FASB Online Review and Comment System.

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.

A view of the 2019 SEC Document and Entity Information (DEI) Taxonomy is provided for user convenience.

2019 SEC Document and Entity Information Taxonomy

The SEC Document and Entity Information (DEI) Taxonomy was updated on June 29, 2020 and is provided for user convenience. The 2020 US GAAP Financial Reporting Taxonomy has not been updated to include the 2o2o DEI Taxonomy. To access the 2020 DEI Taxonomy, see SEC’s standard taxonomies page at https://www.sec.gov/info/edgar/edgartaxonomies.shtml in US GAAP 2020 table.

2020 SEC Document and Entity Information 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

2020 US GAAP Financial Reporting Taxonomy

Taxonomy Downloads

Taxonomy (XBRL)

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