- 2018 US GAAP Financial Reporting Taxonomy Excluding Taxonomy Disclosure Templates
- Taxonomy Disclosure Templates Only
Comments are acknowledged when received but it is not possible to respond directly to individual comments. Individuals providing comments on the Taxonomy 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 Taxonomy viewer/commenting tool is provided here.
Guidance and Supporting Documents include:
- 2018 US GAAP Financial Reporting Taxonomy Release Notes
Narrative summary of taxonomy changes since 2017 release
- Modifications to the 2018 US GAAP Taxonomy (Excel Version)
- Taxonomy change details since 2017 release in spreadsheet format
- FASB 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 Taxonomy release. Save and unzip the TC App to a local drive and follow instructions in the User Guide contained therein.
- 2018 US GAAP 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. No change from 2014.
- 2018 US GAAP Financial Reporting Taxonomy Technical Guide
Provides technical details of the taxonomy.
- 2018 US GAAP Financial Reporting Taxonomy File Reference
List and URL location for all files contained in the taxonomy
- Download 2018 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.
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)