Taxonomy ViewYou can view the 2013 taxonomy through the entry points provided below or download the entire taxonomy for use in your software tool of choice. Please note that the taxonomy as accepted by the SEC has been modified from the release made available on December 21, 1012. Refer to the 2013 Financial Reporting Taxonomy Release Notes for details about the changes.
The 'Entire 2013 US GAAP Financial Reporting Taxonomy' choice will provide you with a complete 2013 Taxonomy and is the recommended view regardless of industry.
To view only the industry specific primary financial statements, select one of the industry links.
We have included guidance for using the taxonomy viewer/commenting tool.
Entire 2013 US GAAP Financial Reporting Taxonomy
Primary Financial Statements Filtered View
- Commercial and Industrial
- Banking and Savings Institutions
- Brokers and Dealers
- Real Estate
SEC Document and Entity Information Taxonomy
- Download 2013 US GAAP Financial Reporting Taxonomy
(requires XBRL enabled software to view)
The 2013 Taxonomy contains updates for accounting standards and other improvements since the 2012 Taxonomy as used by issuers filing with the U.S. Securities and Exchange Commission (SEC). The Financial Accounting Standards Board issued proposed improvements to the taxonomy in the fall of 2012, allowing users of the taxonomy to provide feedback on the updates and the opportunity to become familiar with and to incorporate new element names for their filings. We encourage users to read the release notes and other provided guidance and supporting documents, which contain the details of these changes.
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 Interactive 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.
FASB Staff Issues Proposed Technical and Other Conforming Improvements for the 2022 SEC Reporting Taxonomy and Technical Guide (September 1, 2021)
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)
SEC Announces EDGAR System Upgrade: 2019 GAAP Financial Reporting Taxonomy and SEC Reporting Taxonomy No Longer Supported (June 23, 2021)
FASB Staff Issues Proposed Taxonomy Improvements for a Proposed Accounting Standards Update on Derivatives and Hedging (Topic 815)—Fair Value Hedging—Portfolio Layer Method (May 7, 2021)
FASB Issues Taxonomy Staff Q&A Document on How to Apply the Taxonomy to COVID-19 Pandemic and Relief Disclosures (June 22, 2020)