The 2015 U.S. Financial Reporting Taxonomy (Taxonomy) contains updates for accounting standards and other improvements since the 2014 Taxonomy as used by issuers filing with the U.S. Securities and Exchange Commission (SEC). The Financial Accounting Standards Board issued proposed improvements to the taxonomy in the fall of 2014, allowing users of the taxonomy to provide feedback on the updates and the opportunity to become familiar with and to incorporate new element names for their filings. We encourage users to read the release notes and other guidance and supporting materials provided below which contain details of the changes.

2015 US GAAP Financial Reporting Taxonomy

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

A view of the 2014 SEC Document and Entity Information (DEI) Taxonomy is provided for user convenience. Please note that there have been no changes in the SEC DEI Taxonomy since 2014. Therefore the 2014 DEI Taxonomy should be used in conjunction with the 2014 and 2015 US GAAP Financial Reporting Taxonomies.

• SEC Document and Entity Information Taxonomy
   

Taxonomy Downloads

• Download
• (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 Interactive 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.



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¹Available in a single PDF document combining the narrative and taxonomy detail changes.