Elements in the U.S. GAAP Financial Reporting Taxonomy contain Codification references and hyperlinks to relevant paragraphs at the Codification website. In addition, the Codification website includes functionality related to U.S. GAAP Financial Reporting Taxonomy XBRL elements that reference the Codification.
The Codification provides a list of U.S. GAAP Financial Reporting Taxonomy XBRL elements that contain hyperlinks to Codification paragraphs. The XBRL element labels displayed under the Codification paragraph are linked to additional information about the element, including the XBRL element name and all Codification paragraphs referenced by the element.
In addition to paragraph level access to XBRL elements, each Codification Subtopic's Section 75 - XBRL Elements contains a list of XBRL elements that reference paragraphs in that specific Subtopic and in other Subtopics.
As a result, users are now able to view XBRL elements hyperlinked with specific paragraphs or Subtopics. The availability of the elements within the Codification will aid preparers of XBRL financial statements in identifying XBRL elements that might need to be considered within their XBRL financial statements. For example, if an entity applies the disclosure requirements in paragraph 310-10-50-15, the entity will be able to identify the U.S. Financial Reporting Taxonomy XBRL elements with hyperlinks to that paragraph. These links will not provide an all-inclusive list of elements related to a particular Codification paragraph, but they will provide a starting point for preparers.
The Notice to Constituents provides additional background on Codification references and hyperlinks embedded in the U.S. GAAP Financial Reporting Taxonomy.