https://www.taxtmi.com/circulars?id=11887 XBRL filings showed widespread incorrect mapping and misuse of footnote/block-text tagging despite available taxonomy elements, resulting in omissions (eg, cash flow), incomplete subsidiary and related-party disclosures, inconsistent presentation units, and incorrect tags for many line items. These deficiencies impair the representation of a true and fair view and expose certifying professionals to professional liability. Institutes are directed to prioritise member training and guidance to improve XBRL tagging quality and ensure taxonomy-appropriate, machine-readable disclosures. en-us Tue, 16 Oct 2012 00:00:00 +0530 Thu, 18 Oct 2012 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=11887 XBRL filings showed widespread incorrect mapping and misuse of footnote/block-text tagging despite available taxonomy elements, resulting in omissions (eg, cash flow), incomplete subsidiary and related-party disclosures, inconsistent presentation units, and incorrect tags for many line items. These deficiencies impair the representation of a true and fair view and expose certifying professionals to professional liability. Institutes are directed to prioritise member training and guidance to improve XBRL tagging quality and ensure taxonomy-appropriate, machine-readable disclosures. Circulars Companies Law Tue, 16 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11887