Principles and Criteria for XBRL 


    The Principles and Criteria for XBRL-Formatted Information provides preparers, reviewers, practitioners and users of information formatted in XBRL a basis to evaluate the XBRL files.   These principles and criteria were developed by the XBRL Assurance Task Force (under the AICPA Assurance Services Executive Committee), which recognized a need for a more consistent basis for evaluating the quality of XBRL files. 

    The following four principles have been developed for use in evaluating the quality of XBRL-formatted information and should be applied in accordance with the requirements of the entity’s reporting environment:
    • Completeness of the XBRL files

    • Mapping of the Source Information

    • Consistency of the XBRL files with the Source Information
    • Structure of the XBRL files

    The Principles and Criteria for XBRL-Formatted Information is available in the AICPA Technical Practice Aids and can be purchased as an e-book.  Download the free sample.








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