SOP 13-2 Performing Agreed-Upon Procedures Engagements -XBRL-Formatted Information

SOP 13-2 Performing Agreed-Upon Procedures Engagements -XBRL-Formatted Information by AICPA


Authors
AICPA
ISBN
9781940235141
Published
Released
01 / 03 / 2017
Binding
Paperback
Pages
80
Dimensions
165 x 228 x 6mm

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 the AICPA publication Principles and Criteria for XBRL-Formatted Information.

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.
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