The American Institute of Certified Public Accountants (AICPA) publishes a financial reporting framework, Financial Reporting Framework for SMEs. Documentation for the framework can be found here. I created a prototype XBRL taxonomy for this framework way back in 2013. I might have another look at that.
OK, so here is the beginnings of a machine-readable ontology that describes how to create a report using FRF for SMEs.
Much more to come, so stay tuned! Follow this blog category to stay informed. (Note that this US GAAP Financial Report Ontology is an example of where the FRF for SMEs is going)