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...
Corporate Law : NSE has expanded the API-based single filing system to include key Regulation 30 XBRL disclosures such as fraud, restructuring, an...
SEBI : The exchange has proposed replacing PDF-based QIP filings with a structured XBRL framework. The move aims to standardise disclosur...
SEBI : The Exchange now requires all listed debt entities to file Regulation 50 disclosures exclusively in XBRL format from December 1, 2...
Company Law : MCA mandates attachment of signed financial statements in PDF with AOC-4 XBRL from July 14, 2025, via amendment to XBRL filing rul...
Fema / RBI : Introduction: The Reserve Bank of India (RBI) has issued a crucial circular, A.P. (DIR Series) Circular No.12, dated December 22, ...
With a view to making the disclosure more accurate and efficient, the Exchange in consultation with SEBI, is introducing a facility of filing of statement of redressal of investor grievance in XBRL mode under Regulation 13 (3) of “LODR Regulations” with immediate effect.
eXtensible Business Reporting Language (XBRL) 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. Use of XBRL has resulted in cost savings and greater efficiency to all those involved in supplying […]
Article explains XBRL. XBRL stands for Extensible Business Reporting Language which is simply a language for information. It must accurately reflect data reported under different accounting standards. Applicability of XBRL: The following class of companies shall file their financial statements and other documents under section 137 of the Companies Act, 2013 read with Companies (Filing […]
FORM A (Compliance Report-XBRL)- Form for filing XBRL document in respect of compliance report and other documents with the Central Government NOTE: ♦ For detailed process in respect of XBRL filings, refer the filing manual available on the MCA21 XBRL portal (http://www.mca.gov.in/XBRL) The following shall be validated while filing this Form on the MCA portal […]
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. […]
