The Financial Accounting Standards Board (FASB) released the Accounting Standards Codification on July 1, 2009 and it is effective for financial statements with interim or annual periods ending after September 15, 2009. The Codification replaces existing authoritative accounting pronouncements including those issued by the FASB, EITF, AICPA, and other organizations. The current version of the US GAAP XBRL taxonomy references the superseded pronouncements. The 2010 release of the US GAAP taxonomies will be updated to include the latest Codification references. In the interim, XBRL US is providing an additional taxonomy reference linkbase and schema entry points that can be added to the 2009 taxonomy. This linkbase allows users of the 2009 taxonomy to access the Codification references.

The Codification linkbase and entry points are made available using both relative references and absolute references. These are distributed as two zip files at the following locations:

• Codification Absolute (ZIP)
• Codification Relative (ZIP)

FAQ

1. How do I use the codification files?
2. What Zip files should I use?
   • Using the Relative Reference Files
   • Using the Absolute Reference Files
   • Codification Parts
3. Do I need to submit the codification file to the SEC?
4. If I submit a copy of the FASB codification extension file with my XBRL submission to the SEC, will it be rejected?
5. How do I use the codification files when I’m creating XBRL-formatted financials working with the US GAAP 2009 Release?
6. How do I view the Codification References?
7. How will this change in 2010?
8. Why didn’t XBRL US just publish a new release of the US GAAP Taxonomy that includes the FASB codification?