FASB Careers

XBRL Project Research Associate


The primary role of the XBRL Project Research Associate (PRA) is performing research to support decisions on proposed changes to the US GAAP Financial Reporting Taxonomy (Taxonomy) and participating in other activities to support the ongoing development, maintenance and publication of the Taxonomy and supporting collateral.

The PRA possesses strong technical accounting and analytical skills, an affinity for research, and a desire to learn XBRL. The position is responsible for reviewing and implementing changes to the Taxonomy resulting from Accounting Standards Updates and performing qualitative analysis of public company XBRL exhibits as filed with the SEC to identify common reporting practices and modeling choices for inclusion in the Taxonomy. The ability to lead assigned projects and work effectively within a team as well as with external industry resource groups is essential.

The Taxonomy is used by Securities and Exchange Commission (SEC) registrants for creating and submitting eXtensible Business Reporting Language (XBRL) tagged interactive data files in compliance with SEC rules. The FASB day-to-day activities are focused on updating the Taxonomy for changes in US Generally Accepted Accounting Principles (US GAAP), identified common practices in filer taxonomy extensions, providing feedback to the FASB Board and staff, and other technical enhancements, as well as providing guidance for constituents to support effective and informed use of the Taxonomy.


  • Identifying and modeling Taxonomy revisions through review of US GAAP Accounting Standards Updates, International Financial Reporting Standards (IFRS), Taxonomy extensions as created by SEC Registrants, and constituent feedback; includes assisting with activities designed to proactively address broader constituents’ concerns about the Taxonomy
    • Identifying and implementing required changes from Accounting Standards Updates
    • Researching and resolving common reporting issues assigned for review
    • Analyzing public company filings to understand and document how specific US GAAP disclosure requirements are met
    • Investigating how public companies are using the Taxonomy to meet US GAAP disclosure requirements
    • Researching the FASB Accounting Standards Codification to support recommendations
    • Developing supporting documentation for recommendations and presenting to FASB Staff, the FASB Taxonomy Advisory Group and others as required
    • Recommending changes for inclusion in the Taxonomy
    • Implementing changes to the Taxonomy based on your findings
    • Validating Taxonomy changes for accuracy
  • Assisting with activities necessary to complete the annual Taxonomy update on time and with the highest quality; including validation of annual release, updating assigned instance documents, and other supporting publications
  • Assisting with the development and publication of Implementation and Reference Guides and other educational materials to facilitate constituent use of the Taxonomy
  • Assisting with activities to integrate structured data considerations more deeply into the standards setting process; includes providing recommendations to FASB project teams for Accounting Standards Updates based on related Taxonomy modeling, and assisting FASB project teams with research related to agenda topics
  • Assisting with XBRL working groups – FASB Taxonomy Advisory Group, FASB Industry Resource Groups, and XBRL US Best Practices Committee
  • Participating in education outreach such as FASB webinars and liaising with industry groups, analysts, public accounting firms, SEC registrants, software vendors, financial publishers, IFRS XBRL team, XBRL US and the SEC
  • Maintaining a broad knowledge of US GAAP (including the Conceptual Framework) and developing technical expertise in the areas encompassed by assignments
  • Assisting with instructing FASB staff in the use of XBRL tools and data modeling requirements
  • Participating in the testing of software used for Taxonomy development
  • Additional responsibilities may include:
    • Administering Ovitas workflow system and developing reports for team metrics
    • Analyzing XBRL data to assist in developing strategy or other research
    • Developing and maintaining processes for validation of annual release

Essential Skills and Experience

Technical Knowledge and Analytical Skills
  • Understanding of US GAAP for non-governmental entities, exposure to International Financial Reporting Standards a plus
  • Knowledge of accounting and financial reporting with experience in multiple industries
  • Experience with recently issued accounting standards and researching the FASB Accounting Standards Codification
  • Experience with SEC XBRL filings a plus
  • Good writing and oral communication skills to clearly support research to staff and constituents
  • Possess strong desire to learn XBRL and structured data modeling
  • Possess intellectual curiosity and rigor, and research skills
Personal Characteristics
  • Strong interpersonal skills necessary to successfully interact with project teams and others
  • Ability to work on self-directed tasks as well as in a team-oriented environment
  • Respectful and tolerant of the view of others
  • Self-confident; ability to defend own views
Project Management
  • Proven ability to achieve project objectives, meet deadlines, and work under pressure
  • Problem-solving and analytical skills with attention to details
Job-Related Experience Required
  • Bachelor’s degree in the field of Accounting, CPA or CPA candidate required
  • Minimum 3-5 years of experience in public accounting and/or industry, with skills in technical accounting
  • Completion of the XBRL U.S. GAAP Certificate Program from the AICPA and XBRL US a plus
  • Competent with office productivity software – Microsoft Excel, Word, Outlook – and ability to quickly learn XBRL-enabled applications

Contact Information

Qualified candidates that meet the requirements of this position should forward their resume, with cover letter and salary requirements to: Ginny Cintron, Personnel Manager, vicintron@f-a-f.org.