2022 - 2021 US GAAP XBRL changes

Although it is not designed to serve as a chart of accounts, the FASB published XBRL taxonomy can be adapted for this role.

The taxonomy can be viewed online at:


or downloaded in Excel from this page:


This page presents an example of how this can be done.

The FASB published XBRL taxonomy includes various balance sheet and income statement formats, this sample COA is based on the most general.

The expanded COA also incorporates various disclosure items to round out the reported items.

The COA on this page is presented as is with no implicit or explicit guarantee.


US GAAP XBRL name and label changes for 2022 from 2021.