The 2023 GAAP Financial Reporting Taxonomy (GRT) contains updates for accounting standards and other improvements since the 2022 Taxonomy as used by issuers filing with the U.S. Securities and Exchange Commission (SEC).
US GAAP Financial Reporting Taxonomy release details
Namespace (all elements): http://fasb.org/us-gaap/2023
Recommended Namespace Prefix: us-gaap
Core schema and standard labels: http://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd
- Viewer for US GAAP || DQC Rules Taxonomy
- Taxonomy downloads as .zip format || .xls format
- FASB Explanatory Page including guidance and supporting documentation
- SEC XBRL Portal
2023 SEC Reporting Taxonomy
The 2023 SEC Reporting Taxonomy (SRT) includes elements to meet U.S. Securities and Exchange Commission (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 are not specified by GAAP but are elements used by GAAP filers.
SEC Reporting Taxonomy release details (SRT)
Namespace (all elements): http://fasb.org/srt/2023
Recommended Namespace Prefix: srt
Core schema and standard labels: http://xbrl.fasb.org/srt/2023/elts/srt-std-2023.xsd