6 June 2011: Proposed guidance from AICPA on evaluating XBRL information

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The XBRL Assurance Task Force of the AICPA Assurance Services Executive Committee (ASEC) has issued an exposure draft titled ‘Proposed Principles and Criteria for XBRL-Formatted Information’. The exposure draft includes a set of principles and criteria for preparers, reviewers, and practitioners to use in evaluating information formatted in eXtensible Business Reporting Language (XBRL).

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