Financial Reporting Guidance 1.0

The documents on this page have now been formally withdrawn.

For guidance on current XBRL best practice, please see xbrl.org/guidance.

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Rescinded specification documents:
Financial Reporting Taxonomies Architecture 2005-04-25 Rescinded Recommendation history