The 2018 SRT contains elements moved from the GAAP Financial Reporting Taxonomy. The SRT includes elements to meet SEC requirements for financial schedules required by the SEC, condensed consolidating financial information for guarantors, and disclosures about oil and gas producing activities. The SRT also includes dimensional elements whose underlying recognition and measurement is not specified by GAAP.
2018 SEC Reporting Taxonomy
Users should read the release notes and other guidance and supporting materials provided below. All comments were tracked and reviewed for inclusion in the 2018 SRT release. Comments are acknowledged when received but it is not possible to respond directly to individual comments. Individuals providing comments on the SRT are required to register with a “user name” and email address. Please note that all comments will be visible to other registered users. Guidance for using the SRT viewer/commenting tool is provided here.
Guidance and Supporting Documents include:
- 2018 SEC Reporting Taxonomy Release Notes
- 2018 SEC Reporting Taxonomy (Excel Version)
- Taxonomy in a spreadsheet format to facilitate taxonomy review.
- 2018 SEC Reporting Taxonomy Technical Guide
Provides technical details of the taxonomy.
- 2018 SEC Reporting Taxonomy File Reference
List and URL location for all files contained in the taxonomy
- Download 2018 SEC 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 Structured 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)