The XBRL Assurance Task Force of the AICPA Assurance Services Executive mittee (ASEC) has issued an exposure draft titled Proposed Principles and Criteria for XBRL-Formatted Information. The full exposure draft, dated June 1, 2011, includes a set of principles and criteria for preparers, reviewers, and practitioners to use in evaluating information formatted in XBRL.

 This document is intended to present the principles and related criteria to be used for XBRL-related services and provides the basis for ASEC’s nclusions about the suitability of the criteria. Four principles for evaluating XBRL information are described, which are summarized as follows:

1. pleteness All required information is formatted at the required levels as defined by the entity’s reporting environment. Only permitted information selected by the entity is included in the XBRL files.
2. Mapping The elements selected are nsistent with the meaning of the associated ncepts in the source information in acrdance with the requirements of the entity’s reporting environment.
3. Auracy The amounts, dates, other attributes (for example, moary units), and relationships (order and calculations) in the instance document and related files are nsistent with the source information in acrdance with the requirements of the entity’s reporting environment.
4. Structure XBRL files are structured in acrdance with the requirements of the entity’s reporting environment.

 The exposure draft is available online.  ments are requested by July 15, 2011, and may be sent to Ami Beers, Manager of Business Reporting, Assurance and Advisory Services at abeers@