U.S. GAAP Financial Reporting Taxonomy
Taxonomy Implementation Guides
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 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 401 Merritt 7, PO Box 5116, Norwalk, CT 06856-5116.” Refer to File Reference Number indicated next to the Proposed Guide.
- Emailing written comments to email@example.com.
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:
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.
Title of Guide
|Financial Instruments—Debt Securities||July 9, 2021||2021|
|Extensible Enumerations: A Guide for Preparers||Closed||N/A|
|Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities||Closed||2021|
|Fair Value Inputs||Closed||2018|
Title of Guide (Taxonomy Version)
|Accounting Changes (2020)||April 24, 2020||In-line||XBRL File|
|Disclosures about Offsetting Assets and Liabilities (2016)||March 8, 2016||NA||NA|
|Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities (2018)||June 11, 2018||In Process||In Process|
|Disposal Groups and Discontinued Operations (2017)||March 9, 2017||In Process||In Process|
|Financial Instruments—Debt Securities (2019)||February 28, 2019||In Process||In Process|
|Financing Receivable and Current Expected Credit Loss Disclosures (2020)||August 1, 2020||In-line||XBRL File|
|Insurance: Concentration of Credit Risk Disclosures (2017)||April 14, 2017||In-line||XBRL File|
|Insurance—Long-Duration Contracts (2020)||April 24, 2020||In-line||XBRL File|
|Leases under Topic 842 (2020)||August 11, 2020||In-line||XBRL File|
|Measurement Date Practical Expedient for Defined Benefit Plans (2017)||March 9, 2017||In-line||XBRL File|
|Notional Amount Disclosures (2017)||March 9, 2017||In-line||XBRL File|
|Other Comprehensive Income (including selected financial statements) (2018)||May 23, 2018||NA||NA|
|Repurchase-to-Maturity Transactions and Repurchase Financings (2017)||June 30, 2017||In-line||XBRL File|
|Retirement Benefits—Phase 1 (2017)||March 9, 2017||In Process||In Process|
|Retirement Benefits—Phase 2 (2020)||July 23, 2020||In Process||In Process|
|Retirement Benefits—Phase 3 (2020)||March 18, 2020||In Process||In Process|
|Revenue from Contracts with Customers (Including Statement Presentation of Revenue and Cost of Revenue) (2021)||February 9, 2021||In Process||In Process|
|Segment Reporting (2017)||March 9, 2017||In-line||XBRL File|
|Short-duration Insurance Contracts (2017)||April 26, 2017||In-line||XBRL File|
|Subsequent Events (2017)||March 9, 2017||In-line||XBRL File|
**Requires XBRL enabled software to view.
NADocuments not provided in connection with Implementation Guides in 2016.
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|
|Period Type Selection (Context)||Closed|
- Final Style Guides
|Title of Guide||Date Issued|
|Balance Type||April 27, 2016|
|Definition Components & Structure Style||June 19, 2013|