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applicability of xbrl

AMLAN12. (STUDENT) (120 Points)

27 October 2018

can you please explain the applicability of xbrl?

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SAHAJ KOTHARI (17 Points)
Replied 27 October 2018

As per Section 137 of Companies Act, 2013, the following class of companies shall file their financial statements and other documents under section 137 of the Act with the Registrar in e-form AOC-4 XBRL:-

(i) Companies LISTED with stock exchanges in India and Their Indian Subsidiaries;

(ii) Companies having Paid Up Capital of Five crore rupees or above;

(iii) Companies having Turnover of One Hundred crore rupees or above;

(iv) All companies which are required to prepare their financial statements in accordance with Companies (Indian Accounting Standards) Rules, 2015

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