“XBRL - The eXtensible Business Reporting Language ”

XBRL Assurance WG paper at World Congress of Accountants

8/15/2011 3:39:02 PM   Bron: XBRL.org

The XBRL Assurance Working Group presented the paper “Interactive Data: the Impact on Assurance, New Challenges for the Audit Profession" at the World Congress of Accountants (WCOA) held in Istanbul, Turkey.  The paper, presented in a workshop on “Assurance for Digital Reporting”, resulted from research by the AWG into the assurance implications of Interactive Data or XBRL.  As use of XBRL grows, reliance on the XBRL data will increase, leading to a need for assurance on that data by independent auditors or public accountants.  At present, there are no internationally acknowledged standards to support the provision of such assurance.

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