The Financial Accounting Standards Board (FASB) recognizes and appreciates the academic community’s critical role in accounting education and research. The FASB is committed to educating the academic community about using XBRL data and structured data more broadly.


Accounting Standards Codification (ASC) with corresponding Taxonomy elements
The ASC is the single source of authoritative nongovernmental U.S. generally accepted accounting principles (US GAAP).

FASB Taxonomies
Browse a complete listing of US GAAP Taxonomies published by FASB; resources include downloads, documentation and a viewer tool to explore all concepts for a given year.

Topic - Essentials •