2021 GAAP FINANCIAL REPORTING TAXONOMY
The 2021 GAAP Financial Reporting Taxonomy can be accessed through the entry point provided below.
The 2021 GAAP Financial Reporting Taxonomy (GRT) contains updates for accounting standards and other improvements since the 2020 Taxonomy as used by issuers filing with the U.S. Securities and Exchange Commission (SEC). We encourage all interested parties to review and provide feedback though the FASB Online Review and Comment System.
Comments are acknowledged when received but it is not possible to respond directly to individual comments. Individuals providing comments on the GRT 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 taxonomy viewer/commenting tool is provided here.
Guidance and Supporting Documents include:
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.
Comments are acknowledged when received but it is not possible to respond directly to individual comments. Individuals providing comments on the GRT 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 taxonomy viewer/commenting tool is provided here.
Guidance and Supporting Documents include:
- 2021 GAAP Financial Reporting Taxonomy Release Notes (Narrative only)
Narrative summary of taxonomy improvements since 2020 release - Modifications to the 2021 GAAP Taxonomy (Excel Version)
Taxonomy improvement details since 2020 release in spreadsheet format. - FASB Extension Taxonomy Change Application (TC App)
Posting of the TC App is delayed for additional tool development review. - 2021 GAAP Taxonomy (Excel Version)
Taxonomy in a spreadsheet format to facilitate taxonomy review. - 2014 GAAP Financial Reporting Taxonomy Architecture
Explains the taxonomy design rationale and how the architecture satisfies stakeholder requirements. No change from 2014. - 2021 GAAP Financial Reporting Taxonomy and Data Quality Committee Rules Taxonomy Technical Guide
Provides technical details of the taxonomy. - 2021 GAAP Financial Reporting Taxonomy File Reference
List and URL location for all files contained in the taxonomy
TAXONOMY DOWNLOADS
- Download 2021 GAAP Financial 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.