Financial Reporting Guidance 1.0

Guidance for the development of financial taxonomies and instances.

The documents listed on this page are now very old, and have not been maintained since publication.

The Financial Reporting Taxonomies Architecture document (FRTA) is in the process of being rescinded. The document will be formally rescinded on or after 7th August 2019, unless objections to doing so are received by email to

The Financial Reporting Instance Standards (FRIS) document has not progressed beyond Public Working Draft status and has now been withdrawn.

For guidance on current XBRL best practice, please see

Specification document:
Financial Reporting Taxonomies Architecture 2005-04-25 Recommendation history
Draft specification documents:
Financial Reporting Instance Standards 2004-11-14 [Deprecated] Public Working Draft history