Mandated XBRL filing requires specified companies to submit financial statements in XBRL under the prescribed taxonomy and transition rules. The Ministry mandates specified companies to file balance sheets and profit and loss accounts in XBRL format using a taxonomy based on Schedule VI and existing Accounting Standards, hosted by the Ministry. Phase I requires listed companies and their subsidiaries and companies meeting prescribed capital or turnover thresholds to file exclusively in XBRL, with a transitional filing period permitting submission without additional fees. The circular explains taxonomy and instance document roles, mapping and extension, available preparation methods, and provides contacts for training and assistance.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Mandated XBRL filing requires specified companies to submit financial statements in XBRL under the prescribed taxonomy and transition rules.
The Ministry mandates specified companies to file balance sheets and profit and loss accounts in XBRL format using a taxonomy based on Schedule VI and existing Accounting Standards, hosted by the Ministry. Phase I requires listed companies and their subsidiaries and companies meeting prescribed capital or turnover thresholds to file exclusively in XBRL, with a transitional filing period permitting submission without additional fees. The circular explains taxonomy and instance document roles, mapping and extension, available preparation methods, and provides contacts for training and assistance.
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