Accounting Standards · Schema

GaapAccountingStandard

A US GAAP accounting standard entry from the FASB Accounting Standards Codification, representing a topic, subtopic, or accounting standards update.

Accounting StandardsFinanceGAAPIFRSXBRLFinancial ReportingSECFASB

Properties

Name Type Description
id string FASB ASC topic or ASU identifier
title string Title of the accounting standard or update
topic string FASB ASC topic number
topicName string Name of the ASC topic area
issuedDate string Date the standard or update was issued
effectiveDate string Mandatory effective date for public business entities
summary string Brief description of the standard's purpose and key requirements
applicability string Entities to which the standard applies
url string URL to the standard in the FASB ASC or on fasb.org
relatedTopics array Other ASC topic numbers related to this standard
View JSON Schema on GitHub

JSON Schema

gaap-accounting-standard-schema.json Raw ↑ 
{
  "$schema": "https://json-schema.org/draft/2020-12/schema",
  "$id": "https://raw.githubusercontent.com/api-evangelist/accounting-standards/refs/heads/main/json-schema/gaap-accounting-standard-schema.json",
  "title": "GaapAccountingStandard",
  "description": "A US GAAP accounting standard entry from the FASB Accounting Standards Codification, representing a topic, subtopic, or accounting standards update.",
  "type": "object",
  "properties": {
    "id": {
      "type": "string",
      "description": "FASB ASC topic or ASU identifier",
      "example": "ASU 2023-09"
    },
    "title": {
      "type": "string",
      "description": "Title of the accounting standard or update",
      "example": "Income Taxes (Topic 740): Improvements to Income Tax Disclosures"
    },
    "topic": {
      "type": "string",
      "description": "FASB ASC topic number",
      "example": "740"
    },
    "topicName": {
      "type": "string",
      "description": "Name of the ASC topic area",
      "example": "Income Taxes"
    },
    "issuedDate": {
      "type": "string",
      "format": "date",
      "description": "Date the standard or update was issued",
      "example": "2023-12-14"
    },
    "effectiveDate": {
      "type": "string",
      "format": "date",
      "description": "Mandatory effective date for public business entities",
      "example": "2025-01-01"
    },
    "summary": {
      "type": "string",
      "description": "Brief description of the standard's purpose and key requirements"
    },
    "applicability": {
      "type": "string",
      "description": "Entities to which the standard applies",
      "enum": ["All entities", "Public business entities", "Nonpublic business entities", "Not-for-profit entities"],
      "example": "All entities"
    },
    "url": {
      "type": "string",
      "format": "uri",
      "description": "URL to the standard in the FASB ASC or on fasb.org",
      "example": "https://www.fasb.org/standards/accounting-standard-updates"
    },
    "relatedTopics": {
      "type": "array",
      "description": "Other ASC topic numbers related to this standard",
      "items": {
        "type": "string"
      },
      "example": ["946", "948"]
    }
  },
  "required": ["id", "title", "topic", "issuedDate"]
}