The FASB recently announced the release of its 2026 GAAP Financial Reporting Taxonomy (GRT), the 2026 SEC Reporting Taxonomy (SRT) and the 2026 GAAP Employee Benefit Plan Taxonomy (EBPT).
The board also announced the availability of the 2026 DQC Rules Taxonomy (DQCRT) and the 2026 GAAP Meta Model Relationships Taxonomy (MMT), which, together with the GRT, SRT and EBPT, is collectively referred to as the “FASB Taxonomies.”
Questions about using FASB taxonomies and creating and submitting XBRL-tagged interactive data files in compliance with SEC rules should be directed to the SEC, the FASB said. Learn more about each taxonomy.