Staff Questions & Answers - XBRL: The Emerging Landscape

This IAASB Staff Q&A highlights the growing interest in, and use of, XBRL and raises awareness about how XBRL-tagged data is prepared and how it may affect financial reporting. It also clarifies that the IAASB's auditing pronouncements do not impose requirements on auditors with respect to XBRL-tagged data or the representation of this data.

XBRL: The Emerging Landscape (PDF | 149K)

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