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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.
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
-
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 (with 2019 DEI) (Excel Version)
Taxonomy with 2019 DEI 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) - 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)
- 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
- Proposed XBRL US DQC Rules Taxonomy
- Proposed Taxonomy Improvements
- Taxonomy Improvements (pending Annual Updates)
- Implementation and Style Guides
- Taxonomy Frequently Asked Questions (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, 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)
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)
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)
SEC Accepts 2019 GAAP Financial Reporting Taxonomy and SEC Reporting Taxonomy (March 12, 2019)
Video: The XBRL Data User Perspective
Video: The GAAP Taxonomy: Why It’s Important