Deadline to submit written comments was October 31, 2017.
The proposed 2018 SEC Reporting Taxonomy (SRT) contains elements moved from the GAAP Financial Reporting Taxonomy. The 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 to GAAP but are elements used by GAAP filers.
Users should read the release notes and other guidance and supporting materials provided below. All comments are tracked and reviewed for inclusion in the final 2018 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:
- Proposed 2018 SEC Reporting Taxonomy Release Notes
- 2018 Proposed SEC Reporting Taxonomy (Excel Version) Taxonomy in a spreadsheet format to facilitate taxonomy review.
- Proposed 2018 SEC Reporting Taxonomy Technical Guide
Provides technical details of the taxonomy.
- Proposed 2018 SEC Reporting Taxonomy File Reference
List and URL location for all files contained in the taxonomy
- Download Proposed 2018 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.
THE TAXONOMY PROVIDED THROUGH THIS LINK IS FOR REVIEW PURPOSES ONLY AND IS NOT TO BE USED OR RELIED UPON FOR ANY PURPOSES OTHER THAN FOR THIS REVIEW AND COMMENT. YOUR USE OF THE TAXONOMY FOR THESE PURPOSES SHALL BE SUBJECT TO THE TERMS AND CONDITIONS LOCATED AT THE INITIAL LINK TO THE TAXONOMY.
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)