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    <title>Implementation of XBRL.</title>
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    <description>A ministry-established committee will develop a phased implementation roadmap for XBRL filings, covering identification of company classes and reports, taxonomy development, rules for extensions and assurance, stakeholder training, and a framework for consumption and dissemination of XBRL data. The Ministry published the terms and solicited public comments on taxonomy elements, development approaches, technical handling of extensions and rendering, phase-wise coverage for filings, and data dissemination; these suggestions have been shared with the committee for possible inclusion in the implementation roadmap.</description>
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