XBRL has issued a draft document on the design of taxonomies for financial reporting, which sets out a Financial Reporting Taxonomies Architecture (FRTA). The purpose of FRTA is to provide a framework for the preparation of taxonomies that are developed to enable XBRL statements to be prepared in accordance with a specific set of GAAP. Taxonomies on US GAAP and International GAAP have already been released. The Canadian GAAP taxonomy is currently being developed. The FRTA document can be downloaded from :: XBRL :::