ASB issues attest interpretation for engagements XBRL instance documents.

• Position: Accounting & auditing news - Auditing Standards Board - Brief Article

The Audit Issues Task Force of the AICPA's Auditing Standards Board has issued a new interpretation of Chapter 1, "Attest Engagements," of Statement on Standards for Attestation Engagements No. 10, Attestation Standards: Revision and Recodification. The interpretation is titled Attest Engagements on Financial Information Included in XBRL Instance Documents.

XBRL the business reporting aspect of the eXtensible Markup language (XML), makes it possible to store or transfer data, along with complex process, data processing hierarchies and descriptions that enable analysis and distribution. An XBRL Instance Document provides financial information in a machine-readable format. Through the XBRL tagging process, a mapping of the financial...