Company Law India: Read latest Company law news & updates, acts, circular, notifications & articles issued by MCA amendment in companies Act 2013. Article on Loans Company formation XBRL, Schedule VI IFRS.
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The ICAI has issued Guidance Note on Certification of XBRL Financial Statements *, providing guidance to the practitioners in certification of XBRL formatted statements. Various MCA circulars require financial statements prepared in XBRL mode for filing on MCA-21 portal to be certified by, inter alia, a Chartered Accountant.
To alter the provisions of the memorandum, with respect to the place of registered office of a company from one state to another (subject to confirmation by CG) or its objects and change of registered office within a state but to the jurisdiction of another registrar (subject to confirmation from regional director).
Form 23AC-XBRL – Form for filing XBRL document in respect of balance sheet and other documents with the Registrar. Form 23ACA-XBRL – Form for filing XBRL document in respect of Profit and Loss account and other documents with the Registrar
The Ministry of Corporate Affairs, on the request of the Professional Institutes, decided to re-open the registration process of CFCs and decided to allow enrollment of more CFCs so that the involvement of professional in XBRL filing and peak filing can be expanded to a large extent. The registration process is re-opened for a period of 2 months from October 1, 2011.
This document aims to facilitate the preparation and filing of XBRL financial reporting data. It provides guidance on the preparation, filing, and validation of financial statements prepared in eXtensible Business Reporting Language (XBRL) format on the MCA portal.
The Ministry of Corporate Affairs through a clarification on the Allotment of Director’s Identification Number (DIN) under Companies Act, 1956 has extended the time for filing DIN-4 by DIN holders for furnishing the PAN and to update PAN details upto 15.12.2011.
These rules may be called the Companies (Central Government’s) General Rules and Forms (Amendment) Rules, 2011. (2) They shall come into force with effect from 6th October, 2011. 2. In the Companies (Central Government’s) General Rules and Forms, 1956, after Form 23ACA, the following Forms shall be inserted, namely:-
The following class of companies have to file their Balance Sheet, Profit and Loss Account and other documents as required under section 220 of the Companies Act, 1956 with the Registrar using the Extensible Business Reporting Language (XBRL) taxonomy given in Annexure enclosed to the rules for the financial year ending on or after 315t March, 2011 with e-Form no. 23AC-XBRL and 23ACA-XBRL specified under the Companies (Central Government) General Rules and Forms, 1956, namely:-
In continuation of General Circular No. 32/2011 dated 31.05.2011 on the subject cited matter, I am directed to say that the time for filing DIN-4 by DIN holders for furnishing the PAN and to update PAN details has been extended till 15.12.2011.
All the terms and conditions of the General Circulars No. 59/2011 dated 05.08.2011 and No. 60/2011 dated 10.08.2011 will remain the same.
