FASB Accounting Standards Codification

The FASB Accounting Standards Codification® allows users to access the authoritative content, perform research, and submit feedback. System features provide utilities to view content in many different ways such as browsing by Topic, joining related content, and searching.

EDGAR Filer Manual (Volumes I – III)

Instructions from the U. S. Securities and Exchange commission for submitting data to its EDGAR database

Data Quality Committee (DQC)

The Committee is responsible for developing guidance and validation rules that can prevent or detect inconsistencies or errors in XBRL data filed with the SEC. Working within its Guiding Principles for Element Selection, the Committee focuses on data quality issues that adversely affect data consumption and analysis and prioritizes issues based on input from users. […more]

US GAAP Taxonomy Preparers Guide

The US GAAP Taxonomy Preparers Guide provides preparers of financial statements with a foundation for working with XBRL. This document is designed to explain XBRL terminology and concepts to an extent that will allow preparers to understand how to format financial statements in XBRL. It also provides reviewers of financial statements prepared in XBRL by […more]