Guidance and Supporting Materials
- 2013 US GAAP Financial Reporting Taxonomy Release Notes (Narrative only) 1
Narrative summary of taxonomy changes since 2012 release
- Modifications to the Taxonomy (Excel Version)
- Taxonomy change details since 2012 release in spreadsheet format
- FASB XBRL Extension Taxonomy Change Application (TC App)
This application helps users quickly identify element changes in an existing XBRL extension taxonomy resulting from a new U.S. GAAP Financial Reporting Taxonomy (UGT) release. Save and unzip the TC App to a local drive and follow instructions in the User Guide contained therein.
- 2013 US GAAP Taxonomy (Excel Version)
- Taxonomy in a spreadsheet format to facilitate taxonomy review
- 2012 US GAAP Financial Reporting Taxonomy Architecture
Explains the taxonomy design rationale and how the architecture satisfies stakeholder requirements.
No change from 2012.
- 2013 US GAAP Financial Reporting Taxonomy Technical Guide
Provides technical details of the taxonomy
- 2013 US GAAP Financial Reporting Taxonomy File Reference
List and URL location for all files contained in the taxonomy
- Guide for Using the Taxonomy Viewer
Detailed guide for using the Taxonomy Viewer. We recommend that users review the entire guide with special attention given to the “Commenting” instructions starting on page 12 and the “Searching” instructions starting on page 8. The search function includes a new highlight feature that can be used to identify all new elements in the taxonomy. We have included a “saved search” for new elements but users can easily create custom searches.
FASB Staff Issues for Comment a Proposed GAAP Taxonomy Implementation Guide, Financing Receivable and Current Expected Credit Loss Disclosures and a Proposed Taxonomy Implementation Note Style Guide (June 29, 2021)