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Attesting Adios! Airways' XBRL Filings: A Case Study on Performing Agreed-Upon Procedures
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Farewell, Stephanie; Debreceny, Roger – Accounting Education, 2012
On 30 January 2009, the Securities and Exchange Commission (SEC) released Rule 33-9002. This rule phased in the required use of XBRL. The accuracy of mapping financial statement line items to the US GAAP taxonomy and the tagging of the financial statement facts are of fundamental importance to the accuracy of the XBRL instance document. Currently,…
Descriptors: Case Studies, Case Method (Teaching Technique), Accounting, Business Administration Education