2022 US GAAP Financial and SEC Reporting Taxonomies

The 2022 GAAP Financial Reporting Taxonomy (GRT) contains updates for accounting standards, Data Quality Committee Rules and other improvements since the 2021 Taxonomy as used by issuers filing with the U.S. Securities and Exchange Commission (SEC).


2021Q4 Document and Entity Information (DEI)

On September 1, 2021, the SEC announced this draft release of the 2021 Document and Entity Information (DEI) taxonomy to update certain references and add concepts for tagging auditor information.


XBRL US Comments on FASB Q3 Supplemental GAAP Taxonomy

XBRL US commented on the Financial Accounting Standards Board (FASB) Q3 Supplemental GAAP Taxonomy which contains concepts to help Business Development Companies (BDC) meet their new tagging requirements in addition to other improvements. Review the FASB Announcement about the public comment  period. Read the XBRL US letter:XBRL US Comment on FASB Q3 Supplemental GAAP Taxonomy, […more]


FASB Announces Public Review of 2022 Q3 Supplemental GAAP Taxonomy

The Financial Accounting Standards Board (FASB) announced the public review and comment period for the 2022 Q3 Supplemental GAAP Taxonomy. This taxonomy contains elements to help Business Development Companies (BDC) meet their new tagging requirements in addition to other improvements. The taxonomy is out for public review through August 1, 2022. Review the FASB Announcement […more]


Center for Data Quality Committee Meeting

9 AM ET Wednesday, September 21, 2022
XBRL US Web Conference
Register to attend online

At this meeting, industry leaders will participate in discussions and plans for developing guidance and rules for use by public companies complying with the XBRL requirements of the US Securities and Exchange Commission. Learn about the Data Quality Committee.


Center for Data Quality Committee Meeting

12 PM ET Wednesday, June 29, 2022
XBRL US Web Conference
Register to attend online

At this meeting, industry leaders will participate in discussions and plans for developing guidance and rules for use by public companies complying with the XBRL requirements of the US Securities and Exchange Commission. Learn about the Data Quality Committee.


Center for Data Quality Committee Meeting

9 AM ET Wednesday, March 23, 2022
XBRL US Web Conference
Agenda and materials

At this meeting, industry leaders will participate in discussions and plans for developing guidance and rules for use by public companies complying with the XBRL requirements of the US Securities and Exchange Commission. Learn about the Data Quality Committee.


FASB Taxonomy – Proposed Improvements for a Proposed ASU on Topic 326—Troubled Debt Restructuring & Vintage Disclosures

Tuesday, November 23 - Thursday, December 23, 2021
Public Review hosted by FASB
Troubled Debt Restructuring & Vintage Disclosures (Topic 326)

Process Improvement Effective January 1, 2018, proposed Taxonomy Improvements to this Accounting Standards Update will have a formal comment period concurrent with the issuance of the Accounting Standards Update. This replaces the past practice of an annual 60-day comment period on the entire Taxonomy. FASB Staff Issues Proposed GAAP Taxonomy Improvements for a Proposed Accounting […more]


Webinar: DQC 17th Rule Set Public Review

1:00 PM EDT Thursday, December 9, 2021
XBRL US Webinar
Watch now

Attend this one-hour session for a review of the DQC public review Rule Set 17.


Approved Validation Rules

The Data Quality Committee approved version 17 of freely-available rules and guidance in January. There are now 91 automated checks helping US GAAP and IFRS filers detect and resolve inconsistencies or errors in XBRL-formatted financials before submission to the Securities and Exchange Commission.