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 and 2022 DQC Rules Taxonomies and Supporting Materials.
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PROPOSED 2024 DQC RULES TAXONOMY
This includes the proposed 2024 DQC Rules Taxonomy (DQCRT). The proposed DQCRT is available for comment until October 5, 2023.
>> MoreTAXONOMY 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 Conforming Improvements for U.S. Securities and Exchange Commission Release Nos. 33-11070 and 34-95025 (Form 11-K) (September 11, 2023)
- FASB Staff Issues Proposed Technical and Other Conforming Improvements for the 2024 SEC Reporting Taxonomy and Proposed 2024 DQC Rules Taxonomy (September 5, 2023)
- FASB Staff Issues Proposed GAAP Taxonomy Improvements for a Proposed ASU—Disaggregation of Income Statement Expenses (Subtopic 220-40) (July 31, 2023)
- FASB Staff Issues Proposed GAAP Taxonomy Improvements Financial Instruments—Credit Losses (Topic 326): Purchased Financial Assets (June 27, 2023)
- SEC Announces EDGAR System Upgrade: 2021 GAAP Financial Reporting Taxonomy and SEC Reporting Taxonomy No Longer Supported (June 21, 2023)
- 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