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Company Law - 1. Rule 3 of the Companies (filling of documents and forms in XBRL) Rules 2015 The following class of companies shall file their financial statements and other documents us 137 of the companies Act with ROC in Form AOC-4 XBRL. A. Listed Companies and their Indian subsidiary. B. Companies having paid up capital Rs. 5 […]...
Read MoreCompany Law - XBRL (eXtensible Business Reporting Language) is a data-rich dialect of XML (Extensible Markup Language), the universally preferred language for transmitting information via the Internet. It was developed specifically to communicate information between businesses and other users of financial information, such as analysts, investors and r...
Read MoreCompany Law - XBRL- EXTENSIBLE BUSINESS REPORTING LANGUAGE Statutory Requirement – Applicability of XBRL Filing with Registrars: The Companies (Filing of Documents and Forms in XBRL) Rules, 2015 The following class of companies shall file their financial statements and other documents under section 137 of the Act with the Registrar in e-form AOC-4...
Read MoreCompany Law - INTRODUCTION eXtensible Business Reporting Language (XBRL) is an emerging technology standard, which promises to bring “better, faster, cheaper” data to organizational decision-making, and specifically to business and financial reporting. XBRL provides a computer-readable tag to identify each individual item of data, whereby, a busine...
Read MoreCompany Law - XBRL stands for Extensible Business Reporting Language. It is a language for the electronic communication of business and financial data which is revolutionizing business reporting around the world. It provides major benefits in the preparation, analysis and communication of business information. ...
Read MoreCompany Law - Ministry of Corporate Affairs (MCA) has mandated the filing of financial statements in XBRL format for the specified class of companies. XBRL taxonomy covers the requirements of Accounting Standards, Companies Act and MCA specific requirements. ...
Read MoreCompany Law - The taxonomy for the Commercial and Industrial Companies have undergone a change owing to the requirements under the Companies Act 2013, and the rules notified thereunder. Accordingly, the Taxonomy Development and Review Committee of XBRL India has finalised the draft taxonomy for Commercial and Industrial Companies based on the notificat...
Read MoreCompany Law - New norms have been put in place for Extensible Business Reporting Language (XBRL) filing with effect from 6th October, 2011 for select class of companies. For the financial years 2010-11 and 2011-12 a total of 2,90,39 and 2,57,86 companies respectively have filed their Balance Sheet using the revised XBRL norms. Giving this information...
Read MoreCompany Law - While the filing of the financial statements in XBRL format had begun for a class of companies, NBFCs were kept outside the purview, despite the fact that these companies also followed the Schedule VI format. Owing to peculiar nature of business as compared to the other Commercial and Industrial companies, a need was felt to […]...
Read MoreCompany Law - Towards a service to our members, the Institute has provided FREE OF COST to its members an XBRL Software Tool for creation of Instance Documents of Cost Audit Report and Compliance Report using Costing Taxonomy and Business Rules published by the Ministry of Corporate Affairs for e-filing of these reports in XBRL Format. The Software Too...
Read MoreNotification No. G.S.R. 794(E) - (15/10/2019) - These rules may be called the Companies (Filing of Documents and Forms in Extensible Business Reporting Language), Amendment Rules, 2019....
Read MoreLIST/COMP/13/2019-20 - (16/05/2019) - In continuation to the Circular to the Companies dated February 08, 2019 with regards to filing of Annual Report in XBRL mode under Regulation 34 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, the following may be noted. In order to en...
Read MoreG.S.R. 213(E) - (08/03/2018) - (1) These rules may be called the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2018. (2) They shall come into force on the date of their publication in the Official Gazette....
Read MoreG.S.R.1372(E). - (06/11/2017) - The following class of companies shall file their financial statements and other documents under section 137 of the Act with the Registrar in e-form AOC-4 XBRL as per Annexure-I:- (i) companies listed with stock exchanges in India and their Indian subsidiaries; (ii) companies having paid up capit...
Read MoreDCS/COMP/28/2016-17 - (30/03/2017) - Exchange had mandated filing of the following Regulations in XBRL:-1. Corporate Governance (Regulation 27) 2. Shareholding Pattern (Regulation 31) 3. Voting Results (Regulation 44)...
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Notification No. G.S.R. 794(E) - (15/10/2019) -
LIST/COMP/13/2019-20 - (16/05/2019) -
G.S.R. 213(E) - (08/03/2018) -
