TAXONOMY (XBRL)
2022 GAAP Financial Reporting Taxonomy
Includes the 2022 Annual Update and Supporting Materials. This update relates to improvements in accounting standards and other improvements since the 2021 taxonomy as used by issuers filing with the U.S. Securities and Exchange Commission.
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2022 SEC Reporting Taxonomy
Includes the 2022 Annual Update and Supporting Materials. This update relates to improvements since the 2021 taxonomy.
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Development GAAP Financial Reporting Taxonomy
Includes proposed improvements to the FASB’s day-to-day taxonomy since the last annual release. All interested parties are encouraged to review and comment on this development taxonomy.
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Development SEC Reporting Taxonomy
Includes proposed improvements to the SEC Reporting Taxonomy since the last release. All interested parties are encouraged to review and comment on the Development SEC Taxonomy.
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2021 GAAP Financial Reporting Taxonomy
Includes the 2021 Annual Update and Supporting Materials. This update relates to improvements in accounting standards and other improvements since the 2020 taxonomy as used by issuers filing with the U.S. Securities and Exchange Commission.
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2021 SEC Reporting Taxonomy
Includes the 2021 Annual Update and Supporting Materials. This update relates to improvements since the 2020 taxonomy.
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PROPOSED 2023 DQC RULES TAXONOMY
This includes the proposed 2023 DQC Rules Taxonomy (DQCRT).
The proposed 2023 DQCRT is available for comment until October 6, 2022.
2022 Q3 SUPPLEMENTAL GAAP TAXONOMY
TAXONOMY IMPLEMENTATION GUIDES
This includes 2022, 2021, 2020, 2019, 2018, 2017, and 2016 GAAP Implementation and Style Guides.
>> MorePROPOSED GAAP TAXONOMY IMPROVEMENTS
This includes proposed improvements to the GAAP Taxonomy open for comment that result from Proposed Accounting Standards Updates and other GAAP Taxonomy improvement projects.
>> MoreGAAP TAXONOMY IMPROVEMENTS (PENDING ANNUAL UPDATES)
This includes improvements to the GAAP Taxonomy that result from Accounting Standards Updates and other GAAP Taxonomy improvement projects.
>> MoreGAAP TAXONOMY FREQUENTLY ASKED QUESTIONS (FAQ)
OTHER
- XBRL: What Is It? Why the FASB? Who Uses It?
- Extensible Enumerations 2.0
- Academics Use of XBRL Data
- Additional Projects and Resources
- Taxonomy Annual Update Process
- XBRL Industry Resource Group
- Taxonomy Advisory Group (TAG)
- Comment Letters
- FAF/FASB XBRL Role
- About XBRL
- U.S. GAAP Financial Reporting Taxonomy Efficiency and Effectiveness Review Report
WHAT'S NEW
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(Sign-up for Updates) - FASB Staff Issues Proposed 2023 DQC Rules Taxonomy (September 6, 2022)
- FASB Staff Issues Proposed GAAP Taxonomy Improvements for a Proposed Accounting Standards Update on Investments—Equity Method and Joint Ventures—Topic 323: Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method (September 2, 2022)
- FASB Staff Issues Proposed Technical and Other Conforming Improvements for the 2023 SEC Reporting Taxonomy (September 1, 2022)
- FASB Staff issues Revised Release Notes for 2022 Q3 Supplemental GAAP Taxonomy (August 26, 2022)
- SEC Accepts 2022 Q3 Supplemental GAAP Taxonomy (August 16, 2022)
- FASB Staff Issues Proposed GAAP Taxonomy Improvements for a Proposed Accounting Standards Update on Financial Instruments-Insurance-Topic 944: Transition for Sold Contracts (July 14, 2022)
- SEC Announces EDGAR System Upgrade: 2020 GAAP Financial Reporting Taxonomy and SEC Reporting Taxonomy No Longer Supported (June 22, 2022)
- FASB Staff Issues Proposed GAAP Taxonomy Implementation Guide on Disclosures about Offsetting Assets and Liabilities (May 19, 2022)
- FASB Staff Issues Update to GAAP FAQ and Proposed Taxonomy Improvements for U.S. SEC Staff Accounting Bulletin No 121 (April 26, 2022)
- FASB Staff Issues Proposed GAAP Taxonomy Improvements for a Proposed Accounting Standards Update on Reference Rate Reform (Topic 848) and Derivatives and Hedging (Topic 815): Deferral of the Sunset Date of Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate (April 21,2022)
- FASB Staff Issues Proposed Taxonomy Implementation Guides on Accounting Changes, Reorganizations, and Reinsurance-related Disclosures for comment (April 14, 2022)
- SEC Accepts 2022 GAAP Financial Reporting Taxonomy and SEC Reporting Taxonomy (March 22, 2022)
- Registration Opens for April 5, 2022 FASB Webcast, IN FOCUS: 2022 GAAP and SEC Reporting Taxonomy Improvements and SEC Update (March 9, 2022)
- FASB Staff Issues Proposed GAAP Taxonomy Improvements for a Proposed Accounting Standards Update on Liabilities—Supplier Finance Programs (Subtopic 405-50) (December 20, 2021)
- FASB Staff Issues Proposed GAAP Taxonomy Improvements for a Proposed Accounting Standards Update on Topic 326—Troubled Debt Restructurings and Vintage Disclosures (November 23, 2021)
- XBRL Resources for Academics and Filers on FASB Website (March 10, 2021)
- FASB Issues Taxonomy Staff Q&A Document on How to Apply the Taxonomy to COVID-19 Pandemic and Relief Disclosures (June 22, 2020)
- Video: The XBRL Data User Perspective
- Video: The GAAP Taxonomy: Why It’s Important