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SOP 13-2, Performing Agreed-Upon Procedures Engagements That Address the Completeness, Mapping, Consistency, or Structure of XBRL-Formatted Information

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This product provides practitioners with guidance on performing agreed-upon procedures engagements for issuers submitting exhibits to the SEC containing eXtensible Business Reporting Language (XBRL) files. It is based on the application guidance of the principles and criteria in the exhibit of Principles and Criteria for XBRL-Formatted Information (AICPA, Technical Practice Aids).

This SOP may also be used for performing agreed-upon procedures engagements for other applications of XBRL.

This SOP supersedes SOP 09-1, Performing Agreed-Upon Procedures Engagements That Address the Completeness, Accuracy, or Consistency of XBRL-Tagged Data.

eBook 2013
Product# ASOP132E
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