vocabulary: "1.0.0" info: provider: Accounting Standards description: >- Vocabulary taxonomy for accounting standards including US GAAP, IFRS, XBRL, and the SEC EDGAR financial data APIs. Covers the landscape of financial reporting standards, digital reporting taxonomies, and structured data access. created: "2026-04-19" modified: "2026-04-19" operational: apis: - name: US GAAP Financial Reporting Taxonomy 2026 namespace: us-gaap version: "2026" baseUrl: https://xbrl.fasb.org/us-gaap/2026/ status: active - name: SEC EDGAR XBRL API namespace: edgar-xbrl version: "1.0" baseUrl: https://data.sec.gov/ status: active - name: IFRS Accounting Standards namespace: ifrs version: "2026" baseUrl: https://www.ifrs.org/ status: active - name: FASB ASC namespace: fasb-asc version: "current" baseUrl: https://asc.fasb.org/ status: active - name: XBRL International Specification namespace: xbrl version: "2.1" baseUrl: https://www.xbrl.org/ status: active resources: - name: Financial Fact description: A single XBRL-tagged data point from a financial statement api: edgar-xbrl actions: [get, list, aggregate] - name: Company Submission description: SEC EDGAR filing entity metadata and filing history api: edgar-xbrl actions: [get, list] - name: Company Concept description: All XBRL disclosures for a specific company and taxonomy concept api: edgar-xbrl actions: [get] - name: XBRL Frame description: Aggregated cross-company data for a concept and period api: edgar-xbrl actions: [get] - name: Accounting Standard description: A GAAP or IFRS rule governing financial statement presentation api: fasb-asc actions: [reference, search, list] - name: Taxonomy Element description: A named element in the XBRL US-GAAP or IFRS taxonomy api: us-gaap actions: [reference, list] actions: - verb: get description: Retrieve a specific entity or fact by identifier pattern: read httpMethod: GET - verb: list description: Enumerate financial facts, standards, or entities pattern: read httpMethod: GET - verb: aggregate description: Retrieve cross-company aggregated facts for a concept/period pattern: read httpMethod: GET - verb: reference description: Look up a specific accounting standard, topic, or element pattern: read - verb: search description: Search the codification or EDGAR full-text search pattern: read httpMethod: GET schemas: core: - XbrlFinancialFact - EdgarCompanySubmission - GaapAccountingStandard reporting: - UnitFacts - Fact parameters: identifiers: - name: cik description: SEC Central Index Key (10-digit zero-padded) - name: concept description: XBRL taxonomy element name - name: taxonomy description: XBRL taxonomy prefix (us-gaap, ifrs-full, dei, srt) - name: accessionNumber description: SEC filing accession number filters: - name: form description: SEC form type (10-K, 10-Q, 8-K, 20-F) - name: fy description: Fiscal year - name: fp description: Fiscal period (Q1, Q2, Q3, Q4, FY) pagination: - name: offset description: Offset for paginated results - name: limit description: Maximum number of results to return enums: taxonomies: - us-gaap - ifrs-full - dei - srt fiscalPeriods: - Q1 - Q2 - Q3 - Q4 - FY - H1 - H2 formTypes: - 10-K - 10-Q - 8-K - 20-F - 40-F - 6-K applicability: - All entities - Public business entities - Nonpublic business entities - Not-for-profit entities authentication: schemes: - type: Header name: User-Agent description: Required for all SEC EDGAR API requests — must identify your application and provide a contact email example: "MyApp/1.0 contact@example.com" notes: SEC EDGAR APIs are free and public but require User-Agent header. Rate limit is 10 requests/second. capability: workflows: - name: Financial Statement Data Extraction description: >- Retrieving structured XBRL financial statement data from SEC EDGAR for analysis, modeling, or benchmarking apis: [SEC EDGAR XBRL API] personas: [Financial Analyst, Data Engineer, Quant Researcher] - name: Accounting Research description: >- Researching applicable US GAAP or IFRS guidance for a specific transaction, disclosure, or financial reporting question apis: [FASB ASC, IFRS Accounting Standards] personas: [CPA, Controller, CFO] - name: SEC Regulatory Filing Preparation description: >- Tagging financial statements with XBRL taxonomy elements for SEC 10-K, 10-Q, or 8-K filings apis: [US GAAP Financial Reporting Taxonomy 2026, SEC EDGAR XBRL API] personas: [Controller, CFO, External Auditor] - name: FinTech Financial Data Integration description: >- Ingesting standardized financial data from EDGAR APIs into investment platforms, valuation models, or credit analysis tools apis: [SEC EDGAR XBRL API] personas: [Data Engineer, Financial Analyst, Platform Developer] personas: - id: financial-analyst name: Financial Analyst description: Investment or credit analyst using structured financial data for screening and modeling workflows: [Financial Statement Data Extraction, FinTech Financial Data Integration] - id: cpa name: CPA description: Certified Public Accountant researching GAAP guidance and preparing financial disclosures workflows: [Accounting Research, SEC Regulatory Filing Preparation] - id: controller name: Controller description: Corporate controller responsible for financial reporting and XBRL tagging workflows: [SEC Regulatory Filing Preparation, Accounting Research] - id: data-engineer name: Data Engineer description: Engineer building data pipelines to ingest SEC EDGAR financial data workflows: [Financial Statement Data Extraction, FinTech Financial Data Integration] - id: platform-developer name: Platform Developer description: Developer integrating EDGAR APIs into FinTech products workflows: [FinTech Financial Data Integration] domains: - name: US GAAP Financial Reporting description: Standards governing financial statement presentation for US entities standards: [US GAAP, FASB ASC] - name: International Financial Reporting description: Global standards for financial statement presentation standards: [IFRS] - name: Digital Financial Reporting description: XBRL-based structured data formats for machine-readable financial disclosure standards: [XBRL, US GAAP Taxonomy, IFRS Taxonomy] - name: SEC Regulatory Disclosure description: SEC EDGAR filing and disclosure requirements standards: [SEC Regulations, XBRL Tagging Requirements] crossReference: - resource: Financial Fact operations: [get, list, aggregate] apis: [SEC EDGAR XBRL API] personas: [Financial Analyst, Data Engineer, Platform Developer] - resource: Company Submission operations: [get, list] apis: [SEC EDGAR XBRL API] personas: [Financial Analyst, Data Engineer] - resource: Accounting Standard operations: [reference, search, list] apis: [FASB ASC, IFRS Accounting Standards] personas: [CPA, Controller] - resource: Taxonomy Element operations: [reference, list] apis: [US GAAP Financial Reporting Taxonomy 2026] personas: [Controller, CPA]