XBRL US fosters the proliferation of data standards in the US through education, training and development. To encourage new development and maintain existing programs, we facilitate the building of high-quality taxonomies and data through Technical Guidance, Certification and Governance.

Technical Guidance

Building Taxonomies

Corporate Actions Architecture Guide

download PDF | May '11

This document explains the design for the Corporate Actions Taxonomy. The content of this taxonomy is primarily based on the following: DTCC Corporate Actions Elements and Event Configurations used by the DTCC (Depository Trust & Clearing Corporation) for corporate actions processing ISO (International Organization for Standardization) corporate actions notification message format (ISO 20022) Element and […more]


US GAAP Architecture Guide

download PDF | Apr '08

The purpose of this document is to detail the architecture of the XBRL US GAAP Taxonomies v1.0 (version 1.0). The document also explains the design rationale and how the architecture satisfies the version 1.0 requirements. The intended audience of this document is a technical user familiar with XBRL, other specifications and modules of XBRL, XML […more]


US GAAP Technical Guide

download PDF | Apr '08

The purpose of this document is to detail the XBRL US GAAP Taxonomies v1.0 (version 1.0). The intended audience of this document is a technical user familiar with XBRL, other specifications and modules of XBRL, XML Schema and XSLT stylesheets, etc. It is not intended as a tutorial. Business users may be interested in this […more]


Work in Process Taxonomy Guide

download PDF | May '16

The guide is intended to be used by preparers of financial statements familiar with the WIP Report format. The guide covers the basics required to allow a preparer to create a WIP report in an XBRL format. It is not intended as a guide to the XBRL specification. Software providers looking to incorporate modules into […more]


XBRL Specification Index

visit web page | Feb '13

XBRL International publishes documents that define business reporting technologies in use by regulators and regulated companies, governments, businesses of all sizes and within large and medium sized enterprises. The development of these specifications follow a process designed to promote consensus, fairness, public accountability and quality. During this process, the document will be published at various […more]


Creating XBRL Data

Data Quality Commitee (DQC)

visit web page | Jan '16

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. The Committee focuses on data quality issues that adversely affect data consumption and analysis and prioritizes issues based on input from users. The Committee provides an open collaborative process with […more]


EDGAR Filer Manual (Volumes I – III)

visit web page | Dec '16

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


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.


US GAAP Taxonomy Preparers Guide

download pdf | Apr '08

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]


Using XBRL Data

Federal Financial Institutions Examination Council’s Central Data Repository

visit web page | Dec '16

FFIEC’s CDR provides Reports of Condition and Income (Call Reports) and Uniform Bank Performance Reports (UBPRs) for most FDIC-insured institutions. The information available on this site is updated to reflect the most recent data for both prior and current periods. The earliest data provided is from March 31, 2001.


XBRL US Data APIs Documentation and Templates

visit web page | Sep '16

These APIs and templates are used to to analyze financial data supplied by public companies to the U. S. Securities and Exchange Commission.


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Certification

Data Quality Certification (for SEC filer software)

Companies with XBRL US certified applications provide their customers with assurance that their filings comply with the DQC guidance that is verified by DQC validation rules. In addition, these companies demonstrate their support for and participation in the only industry-led, open source data quality initiative that goes through a transparent public comment process.


US GAAP Certificate Program

Earn 35+ CPE online in a series of modular courses jointly developed by the AICPA and XBRL US. The program features sessions on XBRL fundamentals, statements and disclosures, all of which can be taken in the comfort of your own office, within your own timeframe.


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Governance

The governing bodies noted below provide direction and contribute resources to developing and expanding the XBRL standard.

Committees

Communications Steering Committee (CSC)

The CSC has a mission of facilitating the adoption and widespread use of XBRL by the business reporting supply chain. The CSC engages members, government and the public at large to increase the awareness of the benefits of using XBRL data and build community among a diverse audience.


Data Quality Commitee (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. The Committee focuses on data quality issues that adversely affect data consumption and analysis and prioritizes issues based on input from users. The Committee provides an open collaborative process with […more]


Domain Steering Committee (DSC)

The DSC has a mission to support the technology and development efforts of XBRL US that are necessary to meet the business reporting needs of key markets in the United States. The DSC approves taxonomy development work, performs quality control, and provides feedback to working groups.


Working Groups

Corporate Actions Working Group

The Corporate Actions Working Group is an XBRL International group, responsible for standardizing the transmission and consumption of corporate actions events.


XBRL Reference

Emerging Technologies Working Group

This working group is slated to launch in Q4 2016/Q1 2017 and will be responsible for promoting data standards in fintech innovations including blockchain, crowdfunding and crowdfunding. Work product: Prototype Data Oracle (in development)


oSDX (Open Solar Data Exchange) Finance Working Group

The Orange Button is a Department of Energy initiative to standardize reporting in the solar industry to drive down costs of solar financing. This working group which operates under both XBRL US and the Sunspec Alliance, is responsible for developing the solar finance taxonomy, covering project and portfolio finance, surety and insurance, construction and securitization.


WIP/Surety Working Group

The WIP Working Group is responsible for standardizing data in Work-in-Process reports and promoting the use of these standards for data collection in the surety underwriting process.


XBRL International’s Working Groups and Process

This document describes the process for the development of XBRL International technical work products by working groups under the governance of the XBRL Standards Board. Other documents may supersede this document. Recipients are invited to submit comments to, and to submit notification of any relevant patent rights of which they are aware and provide supporting […more]


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