Status: superseded

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.

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