Financial Reporting Guidance 1.0

Guidance for the development of financial taxonomies and instances.

Please note that the guidance documented here pre-dates a number of more recent and now widely used specifications, such as XBRL Dimensions 1.0.

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