Guidance and Supporting Documents include:
- 2015 US GAAP Financial Reporting Taxonomy Release Notes (Narrative only) 1
Narrative summary of taxonomy changes since 2014 release
- Modifications to the Taxonomy (Excel Version)
- Taxonomy change details since 2014 release in spreadsheet format
- FASB Extension Taxonomy Change Application (TC App)
This application helps users quickly identify changes in the elements that are used in an existing XBRL extension taxonomy resulting from a new Taxonomy release. Save and unzip the TC App to a local drive and follow instructions in the User Guide contained therein.
- 2015 US GAAP Taxonomy (Excel Version)
- Taxonomy in a spreadsheet format to facilitate taxonomy review.
- 2014 US GAAP Financial Reporting Taxonomy Architecture
Explains the taxonomy design rationale and how the architecture satisfies stakeholder requirements. No change from 2014.
- 2015 US GAAP Financial Reporting Taxonomy Technical Guide
Provides technical details of the taxonomy.
- 2015 US GAAP Financial Reporting Taxonomy File Reference
List and URL location for all files contained in the taxonomy
- (requires XBRL enabled software to view)
1Available in a single PDF document combining the narrative and taxonomy detail changes.
FASB Staff Issues for Comment a Proposed GAAP Taxonomy Implementation Guide, Financing Receivable and Current Expected Credit Loss Disclosures and a Proposed Taxonomy Implementation Note Style Guide (June 29, 2021)