The 2020 US GAAP Financial Reporting Taxonomy can be accessed through the entry point provided below. To view the Taxonomy with the Taxonomy Disclosure Templates or the Taxonomy Disclosure Templates only, select the appropriate link below. The 2020 U.S. Financial Reporting Taxonomy (Taxonomy) contains updates for accounting standards and other improvements since the 2019 Taxonomy as used by issuers filing with the U.S. Securities and Exchange Commission (SEC). We encourage all interested parties to review and provide feedback though the FASB Online Review and Comment System.

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: The SEC Document and Entity Information (DEI) Taxonomy was updated on June 29, 2020 and is provided for user convenience.  The 2020 US GAAP Financial Reporting Taxonomy has not been updated to include the 2o2o DEI Taxonomy. To access the 2020 DEI Taxonomy, see SEC’s standard taxonomies page at https://www.sec.gov/info/edgar/edgartaxonomies.shtml in US GAAP 2020 table.

Taxonomy Downloads

  • Download 2020 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 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.