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XBRL - An Overview

Corporate Laws / Banking / SEBI / LLP - By: - Parth Sharma - Dated:- 14-9-2015 - What is XBRL eXtensible Business Reporting Language (XBRL) A more advanced form of XML. (XML reporting is already being used by the Income-tax Department in India.) It is a revolutionary format for financial reporting process for both preparers and consumers. Mandate of ministry of corporate affairs on XBRL Companies whose Balance Sheet date is 31.03.2011 or onwards, need to file their financial statements in XBRL p .....

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s in XBRL format: Banking Companies Insurance Companies Power Companies Non - Banking Financial Companies (NBFCs) Other Companies having Paid-up capital below ₹ 5 Crore or Turnover below ₹ 100 Crore Note: FOR MCA CIRCULARS ON XBRL CLICK ON THE LINK GIVEN BELOW http://www.mca.gov.in/XBRL/Notifications_Circulars.html XBRL Filing Process Step 1: Mapping of financial statement & Non- Financial disclosures to corresponding element in Taxonomy Step 2: Create instance document Step 3: R .....

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