MCA XBRL Filings

The Ministry of Corporate Affairs (MCA) India, has resolved to adopt the Extensible Business Reporting Language (XBRL), as a reporting standard for all the companies in India since 2011. The ministry passed a mandate on March 31, 2011, which requires a certain class of companies to file their financial statements for the year ended March 31 2011 onward, in XBRL format, with the Registrar of Companies (RoC). The XBRL mandate has been effective since July 15, 2011 and mandatory for FY11 final accounts.

As per the mandate, in the first phase the following classes of companies need to file the financial statements in XBRL Form from the year 2010-2011:

The current mandate excludes banking companies, insurance companies, power companies, Non Banking Financial Companies (NBFCs). Any Practicing Chartered Accountant or Company Secretary or Cost Accountant can certify the XBRL documents of Financial Statements which was before restricted to only Statutory Auditor of the Company. Around 30,000 Companies need to file their report to MCA in XBRL this year.

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