A set of principles and criteria for preparers, reviewers, practitioners, and users of information formatted in XBRL.
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AICPA Principles and Criteria for XBRL
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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.
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
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