Taxonomy (XBRL)
2018 US GAAP Financial Reporting Taxonomy
Includes the 2018 Annual Update and Supporting Materials. This update relates to changes in accounting standards and other improvements since the 2017 taxonomy as used by issuers filing with the U.S. Securities and Exchange Commission.>> More
SEC Reporting Taxonomy
Includes Both the 2018 SEC Reporting Taxonomy and Supporting Materials and Proposed Technical and Other Conforming Improvements for the 2019 SEC Reporting Taxonomy.>> More
2017 US GAAP Financial Reporting Taxonomy
Includes the 2017 Annual Update and Supporting Materials. This update relates to changes in accounting standards and other improvement since the 2016 taxonomy as used by issuers filing with the U.S. Securities and Exchange Commission.>> More
Development US GAAP Financial Reporting Taxonomy
Includes proposed changes to the FASB’s day-to-day taxonomy since the last annual release. All interested parties are encouraged to review and comment on this development taxonomy.>> More
Development SEC Reporting Taxonomy
Includes proposed changes to the SEC Reporting Taxonomy since the last release. All interested parties are encouraged to review and comment on the Development SEC Taxonomy.>> More
Important Update
Effective January 1, 2018, proposed Taxonomy improvements for proposed Accounting Standards Updates (ASUs) will have a formal comment period concurrent with the issuance of the proposed ASU. This replaces past practice of an annual 60-day comment period on the entire Taxonomy.Current Taxonomy Projects
This includes an update of the current activities of the FASB Taxonomy Staff.>> More
Frequently Asked Questions (FAQ)
This includes questions frequently asked about the US GAAP Financial Reporting Taxonomy.>> More
Proposed Taxonomy Improvements
This includes proposed improvements to the Taxonomy open for comment that result from Proposed Accounting Standards Updates and other Taxonomy improvement projects.>> More
Taxonomy Improvements (pending Annual Updates)
This includes improvements to the Taxonomy that result from Accounting Standards Updates and other Taxonomy improvement projects.>> More
Implementation and Style Guides
This includes 2018, 2017, and 2016 Implementation and Style Guides.>> More
Other
What's New
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- FASB Staff Issues Proposed Taxonomy Improvements for Proposed Accounting Standards Update—Entertainment—Films—Other Assets—Film Costs (Subtopic 926-20) and Entertainment—Broadcasters—Intangibles—Goodwill and Other (Subtopic 920-350): Improvements to Accounting for Costs of Films and License Agreements for Program Materials (a consensus of the FASB Emerging Issues Task Force) (November 8, 2018)
- FASB Staff Issues Proposed Taxonomy Implementation Guide, Financing Receivable and Current Expected Credit Loss Disclosures and Proposed Taxonomy Improvements for Proposed Accounting Standards, Debt Topic (470): Simplifying the Classification of Debt in a Classified Balance Sheet (Current versus Noncurrent) (October 12, 2018)
- FASB Staff Issues Proposed Taxonomy Improvements for Accounting Standards Update No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (September 21, 2018)
- FASB Staff Issues Proposed Technical and Other Conforming Improvements for the 2019 US GAAP Financial Reporting Taxonomy and 2019 SEC Reporting Taxonomy (September 13, 2018)
- FASB Staff Issues Proposed Taxonomy Improvements on Fair Value Measurement Disclosure Requirements and Credit Losses and Proposed Taxonomy Implementation Guide on Insurance, Long-Duration Contracts (August 31, 2018)
- FASB Staff Issues Proposed Taxonomy Improvements for Accounting Standards Update No. 2018-12, Financial Services—Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts, and Proposed Accounting Standards Update, Leases (Topic 842): Narrow Scope Improvements for Lessors (August 17, 2018)
- SEC Accepts 2018 GAAP Financial Reporting Taxonomy (March 19, 2018)
- Video: The XBRL Data User Perspective
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Video: The GAAP Taxonomy: Why It’s Important