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    FASB Issues 2019 GAAP Reporting Taxonomy and SEC Reporting Taxonomy

    December 18, 2018

    FASB released the 2019 U.S. GAAP [Generally Accepted Accounting Principles] Financial Reporting Taxonomy, including taxonomy disclosure templates, and the 2019 SEC Reporting Taxonomy. Both taxonomies are pending final acceptance by SEC.

    The 2019 GAAP Financial Reporting Taxonomy contains updates for accounting standards and other improvements since the 2018 Taxonomy, as used by issuers filing with SEC. The 2019 SEC Reporting Taxonomy contains elements necessary to meet the SEC requirements for financial schedules, condensed consolidating financial information for guarantors, and disclosures about oil- and gas-producing activities. The SEC Reporting Taxonomy also includes dimensional elements whose underlying recognition and measurement are not specified by GAAP, but are elements commonly used by GAAP filers.

     

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    Keywords: Americas, US, Accounting, Reporting, Taxonomy, Disclosure Templates, GAAP Taxonomy, SEC Reporting Taxonomy, FASB

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