Taxonomy (XBRL)
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
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
2019 US GAAP Financial Reporting Taxonomy
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.Now also available with the 2019 DEI taxonomy.
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2019 SEC Reporting Taxonomy
Includes the 2019 Annual Update and Supporting Materials. This update relates to improvements since the 2018 SEC reporting taxonomy.Now also available with the 2019 DEI taxonomy.
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Proposed XBRL US DQC Rules Taxonomy and Technical Guides
This includes the proposed XBRL US DQC Rules Taxonomy (DQCRT) and Supporting Materials. The proposed 2021 DQCRT and supporting materials are available for comment until December 1, 2020.>> More
Taxonomy Implementation Guides
This includes 2020, 2019, 2018, 2017, and 2016 Implementation and Style Guides.
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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 Proposed Taxonomy Improvements for a Proposed Accounting Standards Update on Reference Rate Reform, a Proposed Accounting Standards Update on Freestanding Modifications (EITF Issue 19-C), and Accounting Standards Update No. 2020-09, Debt (Topic 470): Amendments to SEC Paragraphs Pursuant to SEC Release No. 33-10762 (October 29, 2020)
- FASB Staff Issues Proposed XBRL US DQC Rules Taxonomy and Technical Guides (October 27, 2020)
- FASB Staff Issues Proposed Taxonomy Improvements for Securities and Exchange Commission Release No. 33-10835;34-89835: Update of Statistical Disclosures for Banks and Savings and Loan Registrants and a Proposed Accounting Standards Update—Leases (Topic 842): Targeted Improvements (October 21, 2020)
- FASB Staff Issues Proposed Technical and Other Conforming Improvements, Proposed Taxonomy Improvements—Reference Project for the 2021 US GAAP Financial Reporting Taxonomy (October 9, 2020)
- FASB Staff Issues Proposed Technical and Other Conforming Improvements for the 2021 US GAAP Financial Reporting Taxonomy (October 1, 2020)
- FASB Staff Issues Proposed Technical and Other Conforming Improvements to the 2021 SEC Reporting Taxonomy (September 1, 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