The Financial Accounting Standards Board has released the 2013 U.S. GAAP Financial Reporting Taxonomy.

The 2013 taxonomy, which is a set of computer-readable tags for the all the pieces of data in a financial report, is available online, but must be approved by the Securities and Exchange Commission. It contains updates for accounting standards and other improvements to the current taxonomy.

Questions about using the taxonomy for reporting to the SEC in the Extensible Business Reporting Language, or XBRL, should be directed to the commission. Contact details and guidance are available on the SEC's XBRL portal.

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