PROPOSED 2014 US GAAP Financial Reporting Taxonomy

Available for Public Review and Comment

 

You can review and provide feedback on the proposed 2014 Taxonomy at the following link:

Proposed 2014 US GAAP Financial Reporting Taxonomy


Deadline to submit written comments was October 31, 2013. While the formal comment period has ended you may find the information below useful. The Development Taxonomy is available to provide comments after October 31, 2013.

The proposed 2014 Taxonomy contains Accounting Standards Updates issued and other recommended improvements since the 2013 Taxonomy, which is currently used by issuers filing with the U.S. Securities and Exchange Commission (SEC). The 60-day comment period is intended to solicit feedback on these updates from users of the taxonomy and to provide SEC filers, service providers, software vendors, and other interested parties the opportunity to become familiar with and suggest revisions to the taxonomy including incorporating new elements for current filings.

The final version of the 2014 Taxonomy is expected to be finalized and published in early 2014.

Review and Provide Feedback


We encourage all interested parties to review and provide feedback on this proposed 2014 Taxonomy. Users should read the release notes and other provided guidance and supporting materials, which contain the details of these changes. All comments are tracked and reviewed for inclusion in the 2014 periodic release. Comments are acknowledged when received but it is not possible to respond directly to individual comments.

Individuals providing comments on the taxonomy are required to register with a “user name” and email address. Please note that all comments will be visible to other registered users.

(Changes to the Development Taxonomy will not be visible during this 60-day comment period. All changes made during the comment period will be visible after October 31, 2013.)

Guidance for using the taxonomy viewer/commenting tool is provided here. Specific commenting instructions start on page 12.

Taxonomy Downloads

  • Download Proposed 2014 US GAAP Financial Reporting Taxonomy
    (requires XBRL enabled software to view)
  • Download Proposed 2014 US GAAP Financial Reporting Taxonomy in Excel

THE TAXONOMY PROVIDED THROUGH THIS LINK IS FOR REVIEW PURPOSES ONLY AND IS NOT TO BE USED OR RELIED UPON FOR ANY PURPOSES OTHER THAN FOR THIS REVIEW AND COMMENT. YOUR USE OF THE TAXONOMY FOR THESE PURPOSES SHALL BE SUBJECT TO THE TERMS AND CONDITIONS LOCATED AT THE INITIAL LINK TO THE TAXONOMY.