OMG's Standard Business Report Model (SBRM) formally documents a logical conceptulization of a business report in both human-readable and machine-readable models. For more information see Standard Business Report Model (SBRM).
The focus here is on financial reports which is a specialization of a business report. Ultimately, SBRM will the foundation of this logical conceptulization of a financial report once that standard is finalized.
Overview of SBRM for Business Professionals and Technical Professionals