The AICPA Assurance Services Executive Committee, XBRL Assurance Task Force has issued an exposure draft: Proposed Principles and Criteria for XBRL-Formatted Information. Comments are requested by July 15, 2011.
I encourage Accountants to first understand and then comment. These resources will help you get your head around things:
On my first scan of the document I see a mixing of terminology relating to the XBRL technical syntax and financial reporting business semantics, which is unfortunate.