The 2014 Taxonomy contains updates for accounting standards and other improvements since the 2013 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 2013, 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.

2014 US GAAP Financial Reporting 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.

Guidance and Supporting Documents include:

• 2014 US GAAP Financial Reporting Taxonomy Release Notes (Narrative only) ¹
  Narrative summary of taxonomy changes since 2013 release
  • Modifications to the Taxonomy (Excel Version)
  • Taxonomy change details since 2013 release in spreadsheet format
• FASB XBRL Extension Taxonomy Change Application (TC App)
  This application helps users quickly identify changes in the elements that are used 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.
• 2014 US GAAP Financial Reporting 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.
• 2014 US GAAP Financial Reporting Taxonomy Technical Guide
  Provides technical details of the taxonomy
• 2014 US GAAP Financial Reporting Taxonomy File Reference
  List and URL location for all files contained in the taxonomy

A view of the 2014 SEC Document and Entity Information Taxonomy is provided for user convenience.

• SEC Document and Entity Information Taxonomy

Taxonomy Downloads

• Download 2014 US 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 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.


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¹Available in a single PDF document combining the narrative and taxonomy detail changes.