Company Law - Applicability of Filing Financial Statements in XBRL mode with Registrar of Companies: Below mentioned class of companies are required to file their financial statements and other documents under section 137 of the Companies Act, 2013 with the Registrar in e-form AOC-4 XBRL: -All companies listed in the stock exchange in India and ...
Read MoreCompany Law - Brief Overview of XBRL Returns Applicability to the Non Deposit taking – Non Systematically Important Category of Non Banking Financial Companies (NBFCs) & other Important Provisions thereof XBRL stands for eXtensible Business Reporting Language. It is a language for the electronic communication of business and financial data wh...
Read MoreCompany Law - AOC- 4 XBRL- Form for filing XBRL document in respect of financial statement and other documents with the Registrar AOC-4 XBRL is required to be filed pursuant to Section 137 of the Companies Act, 2013 and Rule 12(2) of the Companies (Accounts) Rules, 2014 read with Companies (Filing of Documents and Filing of Forms in Extensible [&helli...
Read MoreCompany Law - Introduction:- The topic we are going to discuss today seems simple but gets complicated when we do not have proper knowledge or guidance to do it. Being a mandatory filing for the companies we do not have option to skip, even if we do not like it. Let’s do the simple one and will get […]...
Read MoreCompany Law - XBRL is a language for e-communication of financial and business data for business reporting. It is a standardized communication language in electronic form to express, report or file a financial statements by a Companies. However, XBRL is only a method of presentation or reporting. It does not attempt to make any changes in the content ...
Read MoreCompany Law - In view of implementation of Ind AS 116, ‘Leases ’applicable from the financial year 2019-20, and amendments in other Ind ASs, CSR Rules etc (applicable from FY 2019-20 & 2020-21), Ind AS XBRL taxonomy has been amended for financial reporting purposes....
Read MoreCompany Law - It has been decided that filings in respect of Annual Secretarial compliance report should be filed by all listed companies, through XBRL mode in addition to the filing in PDF mode....
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 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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