Represents US Generally Accepted Accounting Practices (GAAP) as of December 2007, encompassing Financial Statements and Notes to the Financial Statements. This supersedes the taxonomies published in 2005 and 2006. The taxonomies do not include the following pronouncements from FASB:
- FAS 141R – Business Combinations
- FAS 160 – Non Controlling Interests
- FAS 161 – Derivatives and Hedging Activity
Review the collections of financial and business reporting terms that public companies can use to create their own financial statements in XBRL format; view sample, company-specific XBRL financial statements and footnotes (instance documents). Public company preparers, auditors and other financial executives should read through the Preparers Guide,case studies, and online resources to find out how to get started and to learn tips on building their own XBRL financials.
Release details
Namespace (all elements):
http://taxonomies.xbrl.us/us-gaap/2008-03-31
Recommended Namespace Prefix:
us-gaap
Core schema and standard labels:
http://taxonomies.xbrl.us/us-gaap/1.0/elts/us-gaap-std-2008-03-31.xsd
Industry entry points:
- Banking and Savings:
http://taxonomies.xbrl.us/us-gaap/1.0/ind/basi/us-gaap-basi-stm-dis-all-2008-03-31.xsd - Brokers and Dealers:
http://taxonomies.xbrl.us/us-gaap/1.0/ind/bd/us-gaap-bd-stm-dis-all-2008-03-31.xsd - Commercial and Industrial:
http://taxonomies.xbrl.us/us-gaap/1.0/ind/ci/us-gaap-ci-stm-dis-all-2008-03-31.xsd - Insurance:
http://taxonomies.xbrl.us/us-gaap/1.0/ind/ins/us-gaap-ins-stm-dis-all-2008-03-31.xsd - Real Estate:
http://taxonomies.xbrl.us/us-gaap/1.0/ind/re/us-gaap-re-stm-dis-all-2008-03-31.xsd
Essentials
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