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
2018 SEC Reporting Taxonomy
Includes the 2018 SEC Reporting Taxonomy and Supporting Materials.>> 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 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)
- FASB Staff Issues Proposed Taxonomy Improvements for Accounting Standards Updates No. 2018-09, Codification Improvements, and No. 2018-10, Codification Improvements to Topic 842, Leases and Proposed Accounting Standards Update-Not-for-Profit Entities (Topic 958): Updating the Definition of Collections (July 19, 2018)
- SEC Announces EDGAR System Upgrade: 2016 GAAP Taxonomy No Longer Supported (July 12, 2018)
- FASB Staff Issues Proposed Taxonomy Improvements for Accounting Standards Updates No. 2018-07, Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Accounting, and No. 2018-08, Not-for-Profit Entities (Topic 958) Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made (June 22, 2018)
- FASB Staff Issues Taxonomy Implementation Guides on Revenue from Contracts with Customers and Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities (June 12, 2018)
- FASB Staff Issues Proposed Taxonomy Implementation Guide on Revenue from Contracts with Customers and Proposed Taxonomy Improvements for Proposed Accounting Standards Update on Collaborative Arrangements
(April 30, 2018) - April 3, 2018 XBRL Webcast IN FOCUS: 2018 GAAP and SEC Reporting Taxonomies Improvements, Including New Revenue Modeling, and SEC Update (March 26, 2018)
- FASB Staff Issues Taxonomy Improvements and Implementation Guidance for Technical Corrections-Financial Instruments and Amendments to SEC Paragraphs for Staff Accounting Bulletins Nos. 117 and 118 (March 20, 2018)
- SEC Accepts 2018 GAAP Financial Reporting Taxonomy (March 19, 2018)
- FASB Staff Issues Proposed Taxonomy Improvements for Proposed Accounting Standards Update, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract; Disclosures for Implementation Costs Incurred for Internal-Use Software and Cloud Computing Arrangements (March 2, 2018)
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Video: The GAAP Taxonomy: Why It’s Important