TAXONOMY (XBRL)
2023 GAAP Financial Reporting Taxonomy (Pending SEC Acceptance)
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 (Pending SEC Acceptance)
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.
*Pending SEC Acceptance. The 2023 Taxonomy is subject to change until published as final.
GAAP 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 for a Proposed Accounting Standards Update—Income Taxes (Topic 740): Improvements to Income Tax Disclosures (March 17, 2023)
- Registration Opens for April 11, 2023 FASB Webcast: IN FOCUS: 2023 GAAP and SEC Reporting Taxonomy Improvements and SEC Update (February 28, 2023)
- FASB Staff Issues for Comment a Proposed GAAP Taxonomy Style Guide for References and Update to GAAP Frequently Asked Questions for Property Plant and Equipment Useful Lives (February 15, 2023)
- FASB Staff Extends Comment Period on Invitation to Comment on Proposed Meta Model Relationships (January 5, 2023)
- 2023 GAAP Financial Reporting Taxonomy, SEC Reporting Taxonomy, and DQC Rules Taxonomy Now Available (December 16, 2022)
- FASB Staff Issues Proposed GAAP Taxonomy Improvements for a Proposed Accounting Standards Update—Leases (Topic 842): Common Control Arrangements (November 30, 2022)
- FASB Staff Issues Proposed Improvements for the 2023 GAAP Financial Reporting Taxonomy Reference Project (November 3, 2022)
- FASB Staff Issues Proposed GAAP Taxonomy Improvements for a Proposed Accounting Standards Update on Business Combinations—Joint Venture Formations (Subtopic 805-60): Recognition and Initial Measurement (October 31, 2022)
- FASB Staff Issues Proposed Technical and Other Conforming Improvements for the 2023 GAAP Financial Reporting Taxonomy (October 3, 2022)
- FASB Staff Issues Proposed 2023 DQC Rules Taxonomy (September 6, 2022)
- FASB Staff Issues Proposed Technical and Other Conforming Improvements for the 2023 SEC Reporting Taxonomy (September 1, 2022)
- 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