2020 SEC Reporting Taxonomy

The 2020 SEC Reporting Taxonomy (SRT) includes elements to meet SEC requirements for financial schedules required by the SEC, condensed consolidating financial information for guarantors, and disclosures about oil and gas producing activities. The SRT also includes dimensional elements whose underlying recognition and measurement are not specified by GAAP but are elements used by GAAP filers.

Users should read the release notes and other guidance and supporting materials provided below. All comments were tracked and reviewed for inclusion in the 2019 SRT release. Comments are acknowledged when received but it is not possible to respond directly to individual comments. Individuals providing comments on the SRT 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 SRT viewer/commenting tool is provided here.

Guidance and Supporting Documents include: A view of the 2019 SEC Document and Entity Information (DEI) Taxonomy is provided for user convenience. The SEC Document and Entity Information (DEI) Taxonomy was updated on June 29, 2020 and is provided for user convenience.  The 2020 SEC Reporting Taxonomy has not been updated to include the 2020 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.
   

Taxonomy Downloads

  • Download 2020 SEC 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 SEC Reporting Taxonomy
 

Taxonomy (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