Sample Excerpts from Principles and Criteria for XBRL-Formatted Information

Publisher: AICPA
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Sample Excerpts from Principles and Criteria for XBRL-Formatted Information

Take a glimpse at the newly released AICPA Principles and Criteria for XBRL-Formatted Information. The process to accurately tag financial statements and create XBRL files is complex. Companies need to have the proper review processes in place in order to mitigate the risk of errors in their files. The AICPA has developed a tool to provide preparers, reviewers, practitioners and users of information formatted in XBRL a basis to develop their own controls and procedures to evaluate the quality of XBRL files. The Principles and Criteria for XBRL Formatted Information represent a means for assessing the quality of XBRL files. This sample provides background on the principles and criteria, presents the four principles and introduces the application guidance for applying these principles and criteria to XBRL files submitted to the Securities and Exchange Commission.

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About the Publisher


About the AICPA The American Institute of CPAs is the world’s largest member association representing the accounting profession, with more than 412,000 members in 144 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.

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