AICPA Principles and Criteria for XBRL
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AICPA Principles and Criteria for XBRL

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

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

Download the AICPA Principles and Criteria for XBRL

File name: aicpa-principles-and-criteria-for-xbrl-formatted-information.pdf

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