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: A view of the 2019 SEC Document and Entity Information (DEI) Taxonomy is provided for user convenience.

Taxonomy Downloads

  • Download 2019 SEC Reporting Taxonomy
    (requires XBRL enabled software to view)
  •  Download 2019 SEC Reporting Taxonomy (with 2019 DEI)
    (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)

What's New—XBRL

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)
FASB Staff Issues Proposed Taxonomy Improvements for a Proposed Accounting Standards Update, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Equity's Own Equity (Subtopic 815-40) and a Proposed Accounting Standards Update, Financial Services—Insurance (Topic 944): Effective Date (August 22, 2019)
FASB Staff Issues Proposed Taxonomy Improvements for a Proposed Accounting Standards Update, Investments—Clarifying the Interactions between Topic 321, Topic 323, and Topic 815, and a Proposed Accounting Standards Update, Financial Instruments—Effective Dates, and Accounting Standards Update 2019-07, Codification Updates to SEC Sections (August 15, 2019)
SEC Announces EDGAR System Upgrade: 2017 GAAP Taxonomy No Longer Supported (June 12, 2019)
FASB Adds Taxonomy Entry Points to Address FAST Act Updates in the 2019 DEI Taxonomy (June 11, 2019)
FASB Staff Issues Proposed Taxonomy Improvements for a Proposed Accounting Standards Update on Codification Amendments in Response to the SEC's Disclosure Update and Simplification Initiative and for a Proposed Accounting Standards Update Simplifying the Accounting for Income Taxes (Topic 740) (May 23, 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)
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