GAAP FINANCIAL REPORTING TAXONOMY TAXONOMY IMPLEMENTATION GUIDES
The objective of the GAAP Financial Reporting Taxonomy (Taxonomy) Implementation and Style Guides is to provide preparers with additional insight and supplemental guidance for utilizing the Taxonomy as they create their XBRL documents. Other constituents also may find these guides useful as reference material. Available guides are listed below.
User Input Requested
The guides have been reviewed by various advisors including, but not limited to, the SEC, industry resource groups, and members of the Taxonomy Advisory Group (TAG). The guides are not authoritative and are not the result of actions taken by the FASB. The FASB Taxonomy staff invites individuals and organizations to provide comments for generally a period of 60 days.
The FASB Taxonomy staff is looking for input on the completeness of the guides, whether additional examples would be helpful (and, if so, a description of the issue), and whether there are any areas that are unclear or inaccurately modeled.
Interested parties may submit comments in one of two ways:
Any comments on individual elements within the Taxonomy should be made through the FASB Online Review and Comment System.
The Implementation and Style Guides are organized as follows:
GAAP Implementation Guides—Provides a reference for preparers to assist in applying the Taxonomy.
In addition to the PDF version of these guides, inline format guides are in process and will be posted to the FASB website when they become available.
* This instance document and related extension taxonomy are not authoritative; rather they are intended to be used to understand and illustrate the implementation of the modeling in the GAAP Taxonomy. No conclusions should be made regarding other modeling choices or semantic considerations. This instance document and related extension taxonomy are not in compliance with certain EDGAR Filer Manual rules because it does not represent a complete filing and is an artificial construct for illustrative purposes. The FASB disclaims all responsibility for any use of this purely illustrative material for actual reporting or disclosure, or other non-hypothetical purposes. Please also see Terms of Use for this website.
** Requires XBRL enabled software to view.
NA Documents not provided in connection with GAAP Implementation Guides.
Style Guides—Developed for internal use and shared here to provide additional insight into FASB design criteria. They also may serve as a reference for constituents in creating or using XBRL documents. The following guide(s) is (are) currently available for use and comment:
User Input Requested
The guides have been reviewed by various advisors including, but not limited to, the SEC, industry resource groups, and members of the Taxonomy Advisory Group (TAG). The guides are not authoritative and are not the result of actions taken by the FASB. The FASB Taxonomy staff invites individuals and organizations to provide comments for generally a period of 60 days.
The FASB Taxonomy staff is looking for input on the completeness of the guides, whether additional examples would be helpful (and, if so, a description of the issue), and whether there are any areas that are unclear or inaccurately modeled.
Interested parties may submit comments in one of two ways:
- Sending written comments to “Chief of Taxonomy Development, FASB, 801 Main Avenue, PO Box 5116, Norwalk, CT 06856-5116.” Refer to File Reference Number indicated next to the Proposed Guide.
- Emailing written comments to xbrlguide@fasb.org.
Any comments on individual elements within the Taxonomy should be made through the FASB Online Review and Comment System.
The Implementation and Style Guides are organized as follows:
GAAP Implementation Guides—Provides a reference for preparers to assist in applying the Taxonomy.
In addition to the PDF version of these guides, inline format guides are in process and will be posted to the FASB website when they become available.
- Proposed GAAP Implementation Guides
Title of Guide |
Comment Deadline |
Taxonomy
Version |
| Extensible Enumerations: A Guide for Preparers | Closed | N/A |
| Fair Value Inputs | Closed | 2018 |
- Final GAAP Implementation Guides
Title of Guide (Taxonomy Version) |
Date Issued |
PDF Version |
Inline
XBRL Viewer* |
XBRL Files** |
| Accounting Changes (2023) | March 30, 2023 | Inline | XBRL File | |
| Disclosures about Offsetting Assets and Liabilities (2023) | March 31, 2023 | Inline | XBRL File
|
|
| Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities (2022) | March 30, 2023 | Inline | XBRL File | |
| Disposal Groups and Discontinued Operations (2017) | March 9, 2017 | NA | NA | |
| Financial Instruments—Debt Securities (2023) | March 30, 2023 | Inline | XBRL File | |
| Financial Instruments—Debt Securities (2021) | July 23, 2021 | NA | NA | |
| Financial Services—Investment Companies (Including SEC S-X Schedules for Business Development Companies) | May 17, 2023 | Inline | XBRL File | |
| Financing Receivable and Current Expected Credit Loss Disclosures (2023) | March 30, 2023 | Inline | XBRL File | |
| Financing Receivable and Current Expected Credit Loss Disclosures (2021) | May 25, 2022 | NA | NA | |
| Insurance: Concentration of Credit Risk Disclosures (2017) | April 14, 2017 | Inline | XBRL File | |
| Insurance—Long-Duration Contracts (2023) | April 6, 2023 | Inline | XBRL File | |
| Insurance—Long-Duration Contracts (2020) | April 24, 2020 | Inline | XBRL File | |
| Insurance: Reinsurance-related Disclosures (2023) | March 30, 2023 | Inline | XBRL File | |
| Leases under Topic 842 (2020) | August 11, 2020 | Inline | XBRL File | |
| Measurement Date Practical Expedient for Defined Benefit Plans (2017) | March 9, 2017 | Inline | XBRL File | |
| Notional Amount Disclosures (2017) | March 9, 2017 | Inline | XBRL File | |
| Other Comprehensive Income (including selected financial statements) (2018) | May 23, 2018 | NA | NA | |
| Reorganizations (2023) | April 26, 2023 | Inline | XBRL File | |
| Repurchase-to-Maturity Transactions and Repurchase Financings (2017) | June 30, 2017 | Inline | XBRL File | |
| Retirement Benefits—Phase 1 (2017) | March 9, 2017 | NA | NA | |
| Retirement Benefits—Phase 2 (2020) | July 23, 2020 | NA | NA | |
| Retirement Benefits—Phase 3 (2020) | March 18, 2020 | NA | NA | |
| Revenue from Contracts with Customers (Including Statement Presentation of Revenue and Cost of Revenue) (2023) | March 30, 2023 | Inline | XBRL File | |
| Revenue from Contracts with Customers (Including Statement Presentation of Revenue and Cost of Revenue) (2021) | February 9, 2021 | NA | NA | |
| Segment Reporting (2017) | March 9, 2017 | Inline | XBRL File | |
| Short-duration Insurance Contracts (2017) | April 26, 2017 | Inline | XBRL File | |
| Subsequent Events (2023) | March 31, 2023 | Inline | XBRL File
|
* This instance document and related extension taxonomy are not authoritative; rather they are intended to be used to understand and illustrate the implementation of the modeling in the GAAP Taxonomy. No conclusions should be made regarding other modeling choices or semantic considerations. This instance document and related extension taxonomy are not in compliance with certain EDGAR Filer Manual rules because it does not represent a complete filing and is an artificial construct for illustrative purposes. The FASB disclaims all responsibility for any use of this purely illustrative material for actual reporting or disclosure, or other non-hypothetical purposes. Please also see Terms of Use for this website.
** Requires XBRL enabled software to view.
NA Documents not provided in connection with GAAP Implementation Guides.
Style Guides—Developed for internal use and shared here to provide additional insight into FASB design criteria. They also may serve as a reference for constituents in creating or using XBRL documents. The following guide(s) is (are) currently available for use and comment:
- Proposed Style Guides
| Title of Guide | Comment Deadline |
| Decision Tree for Hierarchical and Distinct Domains | Closed |
| Dimension Uses | Closed |
| Period Type Selection (Context) | Closed |
- Final Style Guides
| Title of Guide | Date Issued |
| Reference Style Guide | June 6, 2023 |
| Taxonomy Implementation Note | January 19, 2022 |
| Balance Type | April 27, 2016 |
| Definition Components & Structure Style | June 19, 2013 |