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Home Interest Areas Financial Reporting Center Accounting and Financial Reporting XBRL Exposure Draft - XBRL Principles and Criteria

 Exposure Draft - XBRL Principles and Criteria 

 

    The XBRL Assurance Task Force of the AICPA Assurance Services Executive Committee (ASEC) has issued an exposure draft titled Proposed Principles and Criteria for XBRL-Formatted Information. The full exposure draft, dated June 1, 2011, includes a set of principles and criteria for preparers, reviewers, and practitioners to use in evaluating information formatted in eXtensible Business Reporting Language (XBRL).


The Principles and Criteria for XBRL-Formatted Information are now available in the AICPA Technical Practice Aids or as an ebook.





 




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