2019 SEC Reporting Taxonomy
2019 SEC Reporting Taxonomy
The 2019 SEC Reporting Taxonomy (SRT) includes elements to meet SEC requirements for financial schedules required by the SEC, condensed consolidating financial information for guarantors, and disclosures about oil and gas producing activities. The SRT also includes dimensional elements whose underlying recognition and measurement are not specified by GAAP but are elements used by GAAP filers.
Users should read the release notes and other guidance and supporting materials provided below. All comments were tracked and reviewed for inclusion in the 2019 SRT release. Comments are acknowledged when received but it is not possible to respond directly to individual comments. Individuals providing comments on the SRT are required to register with a “user name” and email address. Please note that all comments will be visible to other registered users. Guidance for using the SRT viewer/commenting tool is provided here.
Guidance and Supporting Documents include:
Questions about using this taxonomy for creating and submitting eXtensible Business Reporting Language (XBRL) tagged interactive data files in compliance with SEC rules should be directed to the SEC Office of Structured Disclosure. SEC contact details and guidance are available at the SEC’s portal on XBRL. The SEC currently supported taxonomies are listed on the "Standard Taxonomies" page.
The 2019 SEC Reporting Taxonomy (SRT) includes elements to meet SEC requirements for financial schedules required by the SEC, condensed consolidating financial information for guarantors, and disclosures about oil and gas producing activities. The SRT also includes dimensional elements whose underlying recognition and measurement are not specified by GAAP but are elements used by GAAP filers.
Users should read the release notes and other guidance and supporting materials provided below. All comments were tracked and reviewed for inclusion in the 2019 SRT release. Comments are acknowledged when received but it is not possible to respond directly to individual comments. Individuals providing comments on the SRT are required to register with a “user name” and email address. Please note that all comments will be visible to other registered users. Guidance for using the SRT viewer/commenting tool is provided here.
Guidance and Supporting Documents include:
- 2019 SEC Reporting Taxonomy Release Notes
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Modifications to the 2019 SEC Reporting Taxonomy (Excel Version)
SRT improvement details since 2018 release in spreadsheet format. -
2019 SEC Reporting Taxonomy (Excel Version)
Taxonomy in a spreadsheet format to facilitate taxonomy review. - 2019 SEC Reporting Taxonomy Technical Guide
Provides technical details of the taxonomy. - 2019 SEC Reporting Taxonomy File Reference
List and URL location for all files contained in the taxonomy
Taxonomy Downloads
- Download 2019 SEC Reporting Taxonomy
(requires XBRL enabled software to view)
Questions about using this taxonomy for creating and submitting eXtensible Business Reporting Language (XBRL) tagged interactive data files in compliance with SEC rules should be directed to the SEC Office of Structured Disclosure. SEC contact details and guidance are available at the SEC’s portal on XBRL. The SEC currently supported taxonomies are listed on the "Standard Taxonomies" page.
Taxonomy (XBRL)
- 2019 US GAAP Financial Reporting Taxonomy
- 2019 SEC Reporting Taxonomy
- 2018 US GAAP Financial Reporting Taxonomy
- 2018 SEC Reporting Taxonomy
- DEVELOPMENT US GAAP Financial Reporting Taxonomy
- DEVELOPMENT SEC Reporting Taxonomy
- Current Taxonomy Projects
- Proposed Taxonomy Improvements
- Taxonomy Improvements (pending Annual Updates)
- Implementation and Style Guides
- Frequently Asked Questions on US GAAP Financial Reporting Taxonomy (FAQ)
- Taxonomy Advisory Group (TAG)
- Site Map
- XBRL Industry Resource Group
- Dimension Modeling Working Group (DWG)
- Taxonomy Annual Update Process
- Comment Letters
- Additional Projects and Resources
- FAF/FASB Taxonomy Role
- About XBRL
What's New—XBRL
FASB Staff Issues Proposed Taxonomy Improvements for a Proposed Accounting Standards Update (Revised), Income Taxes (Topic 740): Disclosure Framework—Changes to the Disclosure Requirement for Income Taxes, for Comment and Incorporates Taxonomy Improvements for Final Accounting Standards into the Development Taxonomy (April 30, 2019)SEC Accepts 2019 GAAP Financial Reporting Taxonomy and SEC Reporting Taxonomy (March 12, 2019)
FASB Staff Issues Update to Frequently Asked Questions about the U.S. GAAP Financial Reporting Taxonomy and a Final Taxonomy Implementation Guide on Financial Instruments—Debt Securities (March 6, 2019)
FASB Staff Issues Proposed Taxonomy Improvements for a Proposed Accounting Standards Update on Targeted Tranisition Relief for Topic 326, Financial Instruments—Credit Losses and a Proposed Accounting Standards Update on Business Combinations (Topic 805): Revenue from Contracts with Customers—Recognizing an Assumed Liability (February 14, 2019)
Video: The XBRL Data User Perspective
Video: The GAAP Taxonomy: Why It’s Important