Taxonomy (XBRL)
2021 US GAAP Financial Reporting Taxonomy
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
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
GAAP Taxonomy Frequently Asked Questions (FAQ)
This includes questions frequently asked about the GAAP Taxonomy.>> More
Proposed GAAP Taxonomy Improvements
This includes proposed improvements to the GAAP Taxonomy open for comment that result from Proposed Accounting Standards Updates and other GAAP Taxonomy improvement projects.>> More
GAAP Taxonomy Improvements (pending Annual Updates)
This includes improvements to the GAAP Taxonomy that result from Accounting Standards Updates and other GAAP Taxonomy improvement projects.>> More
Other
- XBRL: What Is It? Why the FASB? Who Uses It?
- Extensible Enumerations 2.0
- Site Map
- Academics Use of XBRL Data
- 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
- Stay Connected
(Sign-up for Updates) - FASB Staff Issues for Comment Proposed GAAP Taxonomy Implementation Guide, Financial Instruments—Debt Securities (June 9, 2021)
- FASB Staff Issues Proposed GAAP Taxonomy Improvements for a Proposed Accounting Standards Update on Derivatives and Hedging (Topic 815): Fair Value Hedging—Portfolio Layer Method (May 7, 2021)
- SEC Accepts 2021 GAAP Financial Reporting Taxonomy and SEC Reporting Taxonomy (March 23, 2021)
- XBRL Resources for Academics and Filers on FASB Website (March 10, 2021)
- Registration Opens for April 6, 2021 FASB Webcast: IN FOCUS: 2021 GAAP and SEC Reporting Taxonomy Improvements and SEC Update (March 8, 2021)
- FASB Issues Taxonomy Staff Q&A Document on How to Apply the Taxonomy to COVID-19 Pandemic and Relief Disclosures (June 22, 2020)
- Video: The XBRL Data User Perspective
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Video: The GAAP Taxonomy: Why It’s Important