MCA AOC-4/XBRL

[sunil jain]

A company turnover is 10 crore, hence AOC-4 from is required to be filed with ROC, and company has a subsidaiary whose turnover is 200 crore, hence consolidated turnover is more than 100 crore where XBRL requirement is attracted. For below 100 crore there are seperate forms for standalone(AOC-4) and for consolidated, AOC-4 CFS but in XBRL single AOC-4 XBRL is filed for standalone and CFS both. Here for standalone, AOC-4 is applicable but for consolidated AOC-4 XBRL may be applicable.

Pl guide whether we should file single AOC-4 XBRL (for both or AOC-4 for standalone and AOC-4 CFS for consolidated or AOC-4 xbrl.

Thanks,

CA. R.K. Aggarwal

[DR.MARIAPPAN GOVINDARAJAN]

Whether you have got clarified in the above said issue?

AI Summary

XBRL filing requirement may apply to consolidated accounts even if standalone turnover is below threshold. When a principal company's standalone turnover is below the XBRL threshold but consolidated turnover including a subsidiary exceeds it, there is uncertainty whether to file separate standalone AOC 4 and AOC 4 CFS forms or a single AOC 4 XBRL covering both standalone and consolidated financial statements; the query requests procedural clarification on which submission the Registrar of Companies requires when consolidated figures trigger XBRL.