Taxonomy (XBRL)

2019 US GAAP Financial Reporting Taxonomy (Pending SEC Acceptance)

Includes the 2019 Annual Update and Supporting Materials.  This update relates to improvements in accounting standards and other improvements since the 2018 taxonomy as used by issuers filing with the U.S. Securities and Exchange Commission.
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2019 SEC Reporting Taxonomy (Pending SEC Acceptance)

Includes the 2019 Annual Update and Supporting Materials. This update relates to improvements since the 2018 SEC reporting taxonomy.
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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.
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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.
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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.
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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.
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  • 2019 US GAAP Financial Reporting Taxonomy (Pending SEC Acceptance) Includes the 2019 Annual Update and Supporting Materials
  • 2019 SEC Reporting Taxonomy (Pending SEC Acceptance) Includes 2019 SEC Reporting Taxonomy and Supporting Materials
  • 2018 US GAAP Financial Reporting Taxonomy Includes the 2018 Annual Update and Supporting Materials
  • SEC Reporting Taxonomy Includes 2018 SEC Reporting Taxonomy and Supporting Materials and Proposed Improvements for the 2019 SEC Reporting Taxonomy.
  • Development US GAAP Financial Reporting Taxonomy
  • Development SEC Reporting Taxonomy

Important Update

Effective January 1, 2018, proposed Taxonomy improvements for proposed Accounting Standards Updates (ASUs) 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.

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Frequently Asked Questions (FAQ)

This includes questions frequently asked about the US GAAP Financial Reporting Taxonomy.

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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.

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Taxonomy Improvements (pending Annual Updates)

This includes improvements to the Taxonomy that result from Accounting Standards Updates and other Taxonomy improvement projects.

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