The 2018 U.S. Financial Reporting Taxonomy (Taxonomy) contains updates for accounting standards and other improvements since the 2017 Taxonomy as used by issuers filing with the U.S. Securities and Exchange Commission (SEC). During a 60-day comment period that concluded October 31, 2017, FASB encouraged all interested parties to review and provide feedback on these updates from users of the Taxonomy.
2018 U.S. GAAP Financial Reporting Taxonomy release details
Namespace (all elements): http://fasb.org/us-gaap/2018
Recommended Namespace Prefix: us-gaap
Core schema and standard labels: http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-std-2018-01-31.xsd
Essentials
- All Taxonomies: viewer including disclosure templates || .zip format || .xls format
- FASB Explanatory Page including guidance and supporting documentation
- SEC XBRL Portal
2018 SEC Reporting Taxonomy
The 2018 SEC Reporting Taxonomy (SRT) contains elements moved from the GAAP Financial Reporting Taxonomy. The SRT includes elements to meet SEC requirements for financial schedules required by the SEC, condensed consolidating financial information for guarantors, and disclosures about oil and gas producing activities. The SRT also includes dimensional elements whose underlying recognition and measurement is not specified by GAAP.
SEC Reporting Taxonomy release details
Namespace (all elements): http://fasb.org/us-gaap/2018
Recommended Namespace Prefix: us-gaap
Core schema and standard labels: http://xbrl.fasb.org/srt/2018/elts/srt-std-2018-01-31.xsd
Essentials
- All Taxonomies: viewer || .zip format || .xls format
- FASB Explanatory Page including guidance and supporting documentation
- SEC XBRL Portal
