US GAAP Broker-Dealer Taxonomy

XBRL-US Domain Working Group

US GAAP Brokers and Dealers in Securities Taxonomy
Release Type: Acknowledged

Summary Taxonomy Information:

This is the home page of the US GAAP – Brokers and Dealers in Securities Taxonomy. Below is summary information for this taxonomy:

Status	Public Working Draft
XBRL version	XBRL Specification 2.1 Recommendation dated 2003-12-31 (with Corrected Errata through 2005-11-07)
Release type	Acknowledged
Issue date	2006-01-10 (January 10, 2006)
Issued by	XBRL-US
Name	US GAAP – Brokers and Dealers in Securities Taxonomy
Description	This financial reporting taxonomy is intended to provide detail level accounting terms and reporting structures required by US GAAP-based brokers and dealers in securities to tag financial statements in XBRL.
Namespace identifier	http://www.xbrl.org/us/fr/gaap/bd/2006-02-27
Recommended namespace prefix	us-gaap-bd
Relationship to other XBRL taxonomies	This taxonomy imports key elements of the United States Financial Reporting Taxonomy Framework (USFRTF) in order to create an industry-level taxonomy for brokers and dealers in securities. Click here to view a graphical representation of how this taxonomy fits into the US Financial Reporting Taxonomy Framework.
Physical location of taxonomy and components	All Broker-Dealer taxonomy files: http://www.xbrl.org/us/fr/gaap/bd/2006-02-27/us-gaap-bd-2006-02-27.zip Schema: http://www.xbrl.org/us/fr/gaap/bd/2006-02-27/us-gaap-bd-2006-02-27.xsd Label linkbase: http://www.xbrl.org/us/fr/gaap/bd/2006-02-27/us-gaap-bd-2006-02-27-label.xml Presentation linkbase: http://www.xbrl.org/us/fr/gaap/bd/2006-02-27/us-gaap-bd-2006-02-27-presentation.xml Calculation linkbase: http://www.xbrl.org/us/fr/gaap/bd/2006-02-27/us-gaap-bd-2006-02-27-calculation.xml Reference linkbase: http://www.xbrl.org/us/fr/gaap/bd/2006-02-27/us-gaap-bd-2006-02-27-reference.xml
Printout of taxonomy elements	Presentation Report PDF Calculation Report PDF
Sample instance documents	Note and Disclaimer: These XBRL documents are presented solely as theoretical examples of XBRL application and should not be used or relied upon for any other purpose. XBRL-US makes no representation as to their accuracy or completeness, nor that they fairly represent the financial disclosure(s) of any financial reporting entity, public or private. Further, neither XBRL-US nor its members have audited, reviewed, compiled or performed any other professional service in regard to the XBRL documents referenced below, nor in regard to any electronic document from which such current document was prepared, nor any schemas, linkbases or other meta data included therein or to which they refer. We offer no opinion about the correctness, completeness, timeliness, accuracy nor any other characteristic of this XBRL document, documents from which it was prepared, nor any schemas, linkbases, or other meta data to which they refer. Users should find the original document, if such document exists, and read all disclaimers or opinions therein. *Coming Soon*
Contact	Brad Homer, XBRL Technical Manager American Institute of Certified Public Accountants bhomer@aicpa.org
Incompatible taxonomies	There are no known taxonomies that are inherently incompatible with the taxonomies of the USFRTF.
Defined roles	Description: Statement of Financial Position Role: http://www.xbrl.org/us/fr/lr/role/StatementFinancialPosition Description: Income Statement Role: http://www.xbrl.org/us/fr/lr/role/IncomeStatement Description: Statement of Cash Flows Role: http://www.xbrl.org/us/fr/lr/role/StatemntCashFlows Description: Statement of Stockholders’ Equity Role: http://www.xbrl.org/us/fr/lr/role/StatementStockholdersEquity Description: Statement of Operations Role: http://www.xbrl.org/us/fr/lr/role/StatementOperations Description: Notes to the Financial Statements Role: http://www.xbrl.org/us/fr/lr/role/Notes Description: Computation of Net Capital Role: http://www.xbrl.org/us/fr/lr/role/ComputationNetCapital Description: Statement of Changes in Subordinated Borrowings Role: http://www.xbrl.org/us/fr/lr/role/StatementChangesSubordinatedBorrowings Description: Determination of Reserve Requirements Role: http://www.xbrl.org/us/fr/lr/role/DeterminationReserveRequirements Description: Tuple Content Models – Common Terms Role: http://www.xbrl.org/us/fr/lr/role/TupleContentModelsCommonTerms Description: Tuple Content Models – Financial Services Terms Role: http://www.xbrl.org/us/fr/lr/role/TupleContentModelsFinancialServicesTerms
Errors	N/A
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