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.