Recently, XBRL US and the FASB released a new taxonomy reference linkbase to enable referencing to the FASB dification.  The FASB dification is the electronic data base that ntains all US GAAP authoritative literature and was designated as official US GAAP as of July 1, 2009.  Minding the GAAP between the existing 2009 US GAAP taxonomy reference linkbase, which ntains references to the old GAAP hierarchy (such as FAS 142r or FAS 162) and the new dification system is an interesting trip indeed.

The good news is that the efforts of the XBRL US people working in -operation with FASB and the SEC have resulted in direct links from the new XBRL reference database to the dification.  There are a uple problems, however.