I have made a bunch of updates to the US GAAP Financial Report Ontology. Have a look at Topics, Disclosures, Templates, Examples, References, Networks, Classes, Reporting Styles, Fundamental Accounting Concepts, and Consistency.
I am not quite sure what to do with Properties yet. Still thinking about that. Aiso, I do need to show a list of Elements; but that is straight forward other than the fact that one needs to deal with the fact that there are 14,000 or so elements in total.
More to come so stay tuned!
Not quite sure why all this is important? You might want to check out Artificial Intelligence and Knowledge Engineering Basics in a Nutshell.