TAXONOMY (XBRL)
2023 GAAP Financial Reporting Taxonomy
Includes the 2023 Annual Update and Supporting Materials. This update relates to improvements in accounting standards and other improvements since the 2022 taxonomy as used by issuers filing with the U.S. Securities and Exchange Commission.
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2023 SEC Reporting Taxonomy
Includes the 2023 Annual Update and Supporting Materials. This update relates to improvements since the 2022 taxonomy.
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Development GAAP Financial Reporting Taxonomy
Includes proposed improvements to the FASB’s day-to-day taxonomy since the last annual release. All interested parties are encouraged to review and comment on this development taxonomy.
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Development SEC Reporting Taxonomy
Includes proposed improvements to the SEC Reporting Taxonomy since the last release. All interested parties are encouraged to review and comment on the Development SEC Taxonomy.
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2022 GAAP Financial Reporting Taxonomy
Includes the 2022 Annual Update and Supporting Materials. This update relates to improvements in accounting standards and other improvements since the 2021 taxonomy as used by issuers filing with the U.S. Securities and Exchange Commission.
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2022 Q3 Supplemental GAAP Taxonomy
This includes the 2022 Q3 Supplemental GAAP Taxonomy and Release Notes.
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2022 SEC Reporting Taxonomy
Includes the 2022 Annual Update and Supporting Materials. This update relates to improvements since the 2021 taxonomy.
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DQC Rules Taxonomy
Includes the 2023, 2022, and 2021 DQC Rules Taxonomies and Supporting Materials.
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TAXONOMY IMPLEMENTATION GUIDES
This includes 2023, 2022, 2021, 2020, 2019, 2018, 2017, and 2016 GAAP Implementation and Style Guides.
>> MoreGAAP TAXONOMY FREQUENTLY ASKED QUESTIONS (FAQ)
GAAP TAXONOMY IMPROVEMENTS (PENDING ANNUAL UPDATES)
This includes improvements to the GAAP Taxonomy that result from Accounting Standards Updates and other GAAP Taxonomy improvement projects.
>> MorePROPOSED GAAP TAXONOMY IMPROVEMENTS
This includes proposed improvements to the GAAP Taxonomy open for comment that result from Proposed Accounting Standards Updates and other GAAP Taxonomy improvement projects.
>> MoreQUICK LINKS
- Proposed Meta Model Relationships
- XBRL: What Is It? Why the FASB? Who Uses It?
- Extensible Enumerations 2.0
- Academics Use of XBRL Data
- Additional Projects and Resources
- Taxonomy Annual Update Process
- XBRL Industry Resource Group
- Taxonomy Advisory Group (TAG)
- Comment Letters
- FAF/FASB XBRL Role
- About XBRL
- U.S. GAAP Financial Reporting Taxonomy Efficiency and Effectiveness Review Report
WHAT'S NEW
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(Sign-up for Updates) - FASB Staff Issues Proposed GAAP Taxonomy Improvements Accounting for Stock Compensation-Topic 718-Scope Application of Profits Interest Awards (May 11 2023)
- Fireside Chat with FASB Chair, Rich Jones and PwC Vice Chair, Wes Bricker (April 10, 2023)
- FASB Staff Issues Proposed GAAP Taxonomy Improvements for a Proposed Accounting Standards Update—Intangibles—Goodwill and Other—Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets (March 27, 2023)
- SEC Accepts 2023 GAAP Financial Reporting Taxonomy and SEC Reporting Taxonomy (March 21, 2023)
- FASB Staff Issues Proposed GAAP Taxonomy Improvements for a Proposed Accounting Standards Update—Income Taxes (Topic 740): Improvements to Income Tax Disclosures (March 17, 2023)
- FASB Staff issues Revised Release Notes for 2022 Q3 Supplemental GAAP Taxonomy (August 26, 2022)
- SEC Accepts 2022 Q3 Supplemental GAAP Taxonomy (August 16, 2022)
- Video: The XBRL Data User Perspective
- Video: The GAAP Taxonomy: Why It’s Important