The 2023 GAAP Financial Reporting Taxonomy can be accessed through the entry point provided below.
The 2023 GAAP Financial Reporting Taxonomy (GRT) contains updates for accounting standards and other improvements since the 2022 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 Office of Structured Disclosure. 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:
- 2023 GAAP Financial Reporting Taxonomy Release Notes
Narrative summary of taxonomy improvements since 2022 release - Modifications to the 2023 GAAP Taxonomy (Excel Version)
Taxonomy improvement details since 2022 release in spreadsheet format. - 2023 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. - 2023 GAAP Financial Reporting Taxonomy and Data Quality Committee Rules Taxonomy Technical Guide
Provides technical details of the taxonomy. - 2023 GAAP Financial Reporting Taxonomy File Reference
List and URL location for all files contained in the taxonomy
TAXONOMY DOWNLOADS
- Download 2023 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 Office of Structured Disclosure. The SEC currently supported taxonomies are listed on the "Standard Taxonomies" page.