The 2022 GAAP Financial Reporting Taxonomy can be accessed through the entry point provided below.
The 2022 GAAP Financial Reporting Taxonomy (GRT) contains updates for accounting standards and other improvements since the 2021 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.
Prior Release
2021 GAAP Financial Reporting Taxonomy
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:
- 2022 GAAP Financial Reporting Taxonomy Release Notes
Narrative summary of taxonomy improvements since 2021 release - Modifications to the 2022 GAAP Taxonomy (Excel Version)
Taxonomy improvement details since 2021 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. This is the last Taxonomy for which the TC App will be provided. (Parties interested in continuing to provide this application for future taxonomies can contact the FASB Taxonomy staff at xbrl@fasb.org (to request code and other documentation). - 2022 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. - 2022 GAAP Financial Reporting Taxonomy and Data Quality Committee Rules Taxonomy Technical Guide
Provides technical details of the taxonomy. - 2022 GAAP Financial Reporting Taxonomy File Reference
List and URL location for all files contained in the taxonomy
TAXONOMY DOWNLOADS
- Download 2022 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.
Prior Release
2021 GAAP Financial Reporting Taxonomy