Fema / RBI : RBI shifts LRS return reporting from XBRL to CIMS, streamlining financial reporting. Circular effective from Dec 26, 2023. Complia...
SEBI : Unlock the guide to BSE (Bombay Stock Exchange) compliances covering XBRL filing, board meetings, and regulatory obligations. Esse...
SEBI : BSE and NSE had released another circular on March 31, 2023, providing an additional list of items under Schedule III that need to...
Company Law : Navigate the world of digital reporting with AOC-4 XBRL. Understand the benefits, challenges, and how it transforms financial repo...
SEBI : Stay compliant with BSEs circular mandating XBRL filing for listed companies. Effective from January 28, 2023, disclosures under S...
SEBI : XBRL submission for Outcome of Board meeting will be applicable for Dividend, Buyback, Bonus and Voluntary Delisting events. NSE &...
CA, CS, CMA : In view of implementation of Ind AS 116, ‘Leases ’applicable from the financial year 2019-20, and amendments in other Ind ASs,...
SEBI : It has been decided that filings in respect of Annual Secretarial compliance report should be filed by all listed companies, throu...
Corporate Law : Ministry of Corporate Affairs (MCA) has mandated the filing of financial statements in XBRL format for the specified class of comp...
Company Law : The taxonomy for the Commercial and Industrial Companies have undergone a change owing to the requirements under the Companies Act...
Fema / RBI : Introduction: The Reserve Bank of India (RBI) has issued a crucial circular, A.P. (DIR Series) Circular No.12, dated December 22, ...
SEBI : Stay compliant with BSE's latest circular! Learn about mandatory XBRL filings for share certificates, trading window closure, and ...
SEBI : NSE requires listed entities to file Voting Results in XBRL format only, effective from November 1, 2023. Details in the circular...
SEBI : NSE has now established a provision that requires the filing of the Abridged Prospectus in the XBRL (eXtensible Business Reporting...
SEBI : National Stock Exchange of India is seeking comments and feedback on the proposal to migrate from PDF to XBRL format for submittin...
EFORM – 23AC-XBRL –Form for filing XBRL document in respect of balance sheet and other documents with the Registrar NOTE: ♦ This Form 23AC-XBRL is applicable in respect of the following companies: 1. All Listed companies.; 2. All companies which are subsidiaries of listed companies 3. All companies having a paid up capital of Rs. […]
Form 23ACA-XBRL – Form for filing XBRL document in respect of Profit and Loss account and other documents with the Registrar NOTE: ♦ Form 23ACA-XBRL is applicable in respect of the following companies: 1. All Listed companies; 2. All companies which are subsidiaries of listed companies 3. All companies having a paid up capital of […]
AOC – 4 X BRL – Form for filing XBRL document in respect of financial statement and other documents with the Registrar Part I – Law(s) Governing the eForm eForm AOC-4 XBRL 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 […]
In this article, you will know about the returns which are required to be filed by the Non Banking Financial Company Non-Deposit taking and Non Systematically Important Company (NBFCs-ND-NSI) Monthly, Quarterly, Annually on basis of their asset size. LIST OF XBRL RETURNS TO BE FILED BY NON BANKING FINANCIAL COMPANY- NON DEPOSIT TAKING AND NON […]
Whаt is XBRL: XBRL is а stаndаrdized соmmuniсаtiоn lаnguаge in eleсtrоniс fоrm tо exрress, reроrt оr filing оf finаnсiаl stаtements by Соmраnies. XBRL is оnly а methоd оf presentation оr reроrting. It dоes nоt mаke аny сhаnges in the соntent tо be reроrted. Full fоrm оf XBRL: The full fоrm оf XBRL is “EXTENSIBLE BUSINESS […]
Reserve Bank of India has mandates all NBFC’s to file NBFC returns in XBRL mode starting from FY 19-20. I have tried to cover all possible FAQ on XRBL returns through this article in FAQ form for better understanding and quick reference; Q1 What is XBRL return? Ans. XBRL stands for eXtensible Business Reporting Language. […]
With a view to make the disclosure more accurate and efficient, the Exchange, in consultation with SEBI, is introducing a facility of filing of Related Party Transactions in XBRL mode under Regulation 23 (9) of SEBI (LODR) Regulations, 2015, with immediate effect.
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 their Indian subsidiaries. -All companies with a turnover of Rs. […]
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 which is revolutionising the business reporting around the […]
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.
