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.

 

Taxonomy (XBRL)

What's New—XBRL

FASB Staff Issues Proposed Taxonomy Improvements for a Proposed Accounting Standards Update on Reference Rate Reform, a Proposed Accounting Standards Update on Freestanding Modifications (EITF Issue 19-C), and Accounting Standards Update No. 2020-09, Debt (Topic 470): Amendments to SEC Paragraphs Pursuant to SEC Release No. 33-10762 (October 29, 2020)
FASB Staff Issues Proposed XBRL US DQC Rules Taxonomy and Technical Guides (October 27, 2020)
FASB Staff Issues Proposed Taxonomy Improvements for Securities and Exchange Commission Release No. 33-10835;34-89835: Update of Statistical Disclosures for Banks and Savings and Loan Registrants and a Proposed Accounting Standards Update—Leases (Topic 842): Targeted Improvements (October 21, 2020)
FASB Staff Issues Proposed Technical and Other Conforming Improvements, Proposed Taxonomy Improvements—Reference Project for the 2021 US GAAP Financial Reporting Taxonomy (October 9, 2020)
FASB Staff Issues Proposed Technical and Other Conforming Improvements for the 2021 US GAAP Financial Reporting Taxonomy (October 1, 2020)
FASB Staff Issues Proposed Technical and Other Conforming Improvements to the 2021 SEC Reporting Taxonomy (September 1, 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