Taxonomy (XBRL)
2021 US GAAP Financial Reporting Taxonomy (Pending SEC Acceptance)
Includes the 2021 Annual Update and Supporting Materials. This update relates to improvements in accounting standards and other improvements since the 2020 taxonomy as used by issuers filing with the U.S. Securities and Exchange Commission.>> More
2021 SEC Reporting Taxonomy (Pending SEC Acceptance)
Includes the 2021 Annual Update and Supporting Materials. This update relates to improvements since the 2020 taxonomy.>> More
Development US GAAP Financial Reporting Taxonomy
Includes proposed improvements 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 improvements to the SEC Reporting Taxonomy since the last release. All interested parties are encouraged to review and comment on the Development SEC Taxonomy.>> More
FASB XBRL US DQC Rules Taxonomy
Includes the 2021 and 2020 FASB XBRL DQC Rules Taxonomy and Supporting Materials.>> More
2020 US GAAP Financial Reporting Taxonomy
Includes the 2020 Annual Update and Supporting Materials. This update relates to improvements in accounting standards and other improvements since the 2019 taxonomy as used by issuers filing with the U.S. Securities and Exchange Commission.>> More
2020 SEC Reporting Taxonomy
Includes the 2020 Annual Update and Supporting Materials. This update relates to improvements since the 2019 taxonomy.>> More
Taxonomy Implementation Guides
This includes 2021, 2020, 2019, 2018, 2017, and 2016 Implementation and Style Guides.
>> More
Taxonomy 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
Other
- Extensible Enumerations 2.0
- Site Map
- Additional Projects and Resources
- Taxonomy Annual Update Process
- XBRL Industry Resource Group
- Dimension Modeling Working Group
- Taxonomy Advisory Group (TAG)
- Comment Letters
- FAF/FASB XBRL Role
- About XBRL
- U.S. GAAP Financial Reporting Taxonomy Efficiency and Effectiveness Review Report
What's New
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(Sign-up for Updates) - 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
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Video: The GAAP Taxonomy: Why It’s Important