Taxonomy (XBRL)
2020 US GAAP Financial Reporting Taxonomy (Pending SEC Acceptance)
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 (Pending SEC Acceptance)
Includes the 2020 Annual Update and Supporting Materials. This update relates to improvements since the 2019 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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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
Taxonomy Implementation Guides
This includes 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
What's New
- Stay Connected
(Sign-up for Updates) - Registration Opens for April 2, 2020 FASB Webcast: In FOCUS:2020 GAAP and SEC Reporting Taxonomy Improvements and SEC Update (February 19, 2020)
- FASB Staff Issues a Proposed Taxonomy Implementation Guide on Leases under Topic 842 and a Proposed Taxonomy Implementation Guide on Revenue from Contracts with Customers under Topic 606 for Comment (January 28, 2020)
- 2020 GAAP Financial Reporting Taxonomy and SEC Reporting Taxonomy Now Available (December 20, 2019)
- FASB Staff Issues Proposed Taxonomy Improvements for a Proposed Accounting Standards Update, Codification Improvements (December 4, 2019)
- FASB Staff Issues Proposed Taxonomy Improvements for a Proposed Accounting Standards Update, Derivatives and Hedging (Topic 815): Codification Improvements to Hedge Accounting (November 13, 2019)
- FASB Staff Issues Proposed XBRL US DQC Rules Taxonomy and Accompanying Technical Guide (October 17, 2019)
- FASB Staff Issues Technical and Other Conforming Improvements, Proposed Taxonomy Improvements—Reference Project, Proposed Taxonomy Improvements—Variable Interest Entities Modeling, Proposed Taxonomy Improvements—Accounting Standards Update Transition Methods, and Proposed Taxonomy Improvements—Retirement Benefits Topical Focus Project—Phase 3, for the 2020 US GAAP Financial Reporting Taxonomy (October 4, 2019)
- FASB Staff Issues Proposed Taxonomy Improvements for a Proposed Accounting Standards Update, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting, and a Proposed Accounting Standards Update (Revised), Debt (Topic 470): Simplifying the Classification of Debt in a Classified Balance Sheet (Current versus Noncurrent) (September 16, 2019)
- FASB Staff Issues Proposed Technical and Other Conforming Improvements to the 2020 SEC Reporting Taxonomy (September 9, 2019)
- Video: The XBRL Data User Perspective
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Video: The GAAP Taxonomy: Why It’s Important