The Financial Accounting Standards Board (FASB) today announced the availability of the 2025 GAAP Financial Reporting Taxonomy (GRT), the 2025 SEC Reporting Taxonomy (SRT), and the 2025 GAAP Employee Benefit Plan Taxonomy (EBPT). The FASB also announced the availability of the 2025 DQC Rules Taxonomy (DQCRT) and 2025 GAAP Meta Model Relationships Taxonomy (MMT), which together with the GRT, SRT, and the EBPT are collectively referred to as the “FASB Taxonomies."
The 2025 GRT, 2025 SRT, and 2025 EBPT are expected to be accepted as final by the SEC in early 2025. The FASB Taxonomies are available on the FASB Taxonomies page and through the following links:
Read the FASB announcement for more detail on each taxonomy: 2025 FASB Taxonomies Now Available (December 16 2024)
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