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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