XBRL International

Audit of XBRL Documents – A breakthrough for the Netherlands

For several years, an the question of providing audit reports on XBRL filings has been debated by accountants. There are several issues involved: 1. What exactly should the auditor of the XBRL report opine on? The original financial statements have already been audited and an opinion issued. Should the XBRL report draw upon this report or be completely separate? 2. What about the judgements involved in doing the tagging to prepare the XBRL documents? Should […]