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 downloaded here.


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