Accounting Standards

US GAAP Financial Reporting Taxonomy 2026

The 2026 GAAP Financial Reporting Taxonomy (GRT) is the official XBRL taxonomy maintained by FASB for SEC financial filings. It incorporates updates for FASB accounting standards published through December 1, 2025. The taxonomy provides structured element definitions for US Generally Accepted Accounting Principles (GAAP) financial statement reporting, available in XSD format with namespace http://fasb.org/us-gaap/2026.

GitHub

Documentation

📖
Documentation
https://xbrl.us/xbrl-taxonomy/2026-us-gaap/
📖
Documentation
FASB Accounting Standards Codification

Other Resources

🔗
Specification
https://fasb.org/standards

API entry from apis.yml

apis.yml Raw ↑ 
name: US GAAP Financial Reporting Taxonomy 2026
description: The 2026 GAAP Financial Reporting Taxonomy (GRT) is the official XBRL taxonomy maintained
  by FASB for SEC financial filings. It incorporates updates for FASB accounting standards published through
  December 1, 2025. The taxonomy provides structured element definitions for US Generally Accepted Accounting
  Principles (GAAP) financial statement reporting, available in XSD format with namespace http://fasb.org/us-gaap/2026.
humanURL: https://xbrl.us/xbrl-taxonomy/2026-us-gaap/
baseURL: https://xbrl.fasb.org/us-gaap/2026/
tags:
- GAAP
- XBRL
- FASB
- SEC
- Financial Reporting
properties:
- type: Documentation
  url: https://xbrl.us/xbrl-taxonomy/2026-us-gaap/
- type: Specification
  url: https://fasb.org/standards
- type: Documentation
  url: https://asc.fasb.org/
  title: FASB Accounting Standards Codification