Section which contains the independent accountant/accounting firm's address information. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. Independent accountant/accounting firm of the entity. Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. Signature of the independent auditor/audit firm. Currently, this tag would primarily use the /s/ identifier to denote signature and then include the independent accountant's/accounting firm's name. In the future this might contain either a GIF image of a signature/digital signature or a URL to specific signature information. Name of the independent accountant/accounting firm. Report(s) issued by independent accountant or internal accountant. If two reports are issued, two accountant report sections should appear Container for accountant information Report to serve as a container for accountant reporting information Addressee of the Accountants Report, which typically is to the entity's management or its Board of Directors. The date of the Statement of Financial Position to which the report applies. The period covered by the Statement of Cash Flows to which the accountants report applies. City of the independent accountant/accounting firm issuing the report. Country or region of the independent accountant/accounting firm issuing the report. The secondary date reflected in the report. Section which contains information relating to a dual date which was issued, if any. Text that explains a second date of the report and to what portion of the financial statements or notes the second date pertains. Explanatory paragraph issued by the independent auditor/audit firm placing emphasis on a matter, such as whether the entity can continue as a going concern, or that the reporting entity has changed due to a significant acquisition or divestiture. The period covered by the Statement of Income to which the report applies. Introductory paragraph issued by the independent auditor/audit firm that states the nature of the engagement (audit or review), identifies the financial statements covered by the report, asserts that such financial statements are the responsibility of the entity's management, and states the auditor/audit firm's responsibility. Opinion paragraph issued by the independent auditor/audit firm, expressing an unqualified opinion, a qualified opinion, a disclaimer of an opinion, or "negative assurance" that the financial statements are in conformity with the basis of accounting (US GAAP, IFRS, etc.) on which they were prepared. Report issued by the auditor/audit firm which contains the paragraphs which make up the body of the independent auditor's report on the audit. This tag is to be used when the entire audit report is to be tagged together (that is, not broken out by paragraph). The date of the audit report, generally when field work was completed. Type of independent report issued by the independent auditor. Examples are integrated (combined), audit, evaluation of internal controls, review, and compilation. The basis used to prepare financial statements covered by the Accountants Report, such as US GAAP, IFRS, Cash, Modified Cash, Tax or OCBOA. The paragraph in the report giving a brief description of the level of work performed (such as conducted an audit in accordance with PCAOB standards) to afford a basis for an opinion or the reason why no opinion could be issued in the report on the financial statements. State or province of the independent accountant/accounting firm issuing the report. The period covered by the Statement of Comprehensive Income to which the accountants report applies. The period covered by the Statement of Stockholders' Equity to which the accountants report applies. Section which describes the statements covered by the report. Street address line 1 of the independent accountant/accounting firm issuing the report. Street address line 2 of the independent accountant/accounting firm issuing the report. Title which appears on the Accountants Report. ZIP or other postal code of the independent accountant/accounting firm issuing the report. Report issued by the auditor/audit firm which contains the paragraphs which make up the body of the independent auditor's report covering its examination of the financial statements and its evaluation of the effectiveness of the entity's internal controls over financial reporting. This tag is to be used when the entire audit report is to be tagged together (that is, not broken out by paragraph). Introductory paragraph issued by the independent auditor/audit firm that states the nature of the engagement was to audit the financial statements and evaluate the internal controls of the entity, identifies the financial statements covered by the report, asserts that such financial statements and internal controls are the responsibility of the entity's management, and states the auditor/audit firm's responsibility. The paragraph in the report stating that the audit was conducted in accordance with PCAOB standards, a brief description of the work performed to afford a reasonable basis for an opinion or the reason why no opinion could be issued in the report on the financial statements and on the internal control system over financial reporting. The paragraph of the combined report that defines a system of internal controls over financial reporting. The paragraph of the combined report that indicates why internal controls over financial reporting may not prevent or detect misstatements. The paragraph of the combined report that expresses an unqualified opinion, a qualified opinion, or a disclaimer of an opinion that the financial statements are in conformity with the basis of accounting (US GAAP, IFRS, etc.) on which they were prepared, and an opinion on the effectiveness of the system of internal controls over financial reporting. The paragraph indicating a separate report on internal controls over financial reporting has been issued by the auditor/audit firm. Report issued by the auditor/audit firm which contains the paragraphs covering the auditor/audit firm's evaluation and opinion on the effectiveness of the entity's internal controls over financial reporting.