Can a company that have once filed its financial statements with the ROC in XBRL under Section 137 of the Act file normal AOC-4 when it ceases to fall under the classes of companies mentioned under the act
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Quick Summary
This discussion clarifies the rules surrounding XBRL filing with the ROC. Once a company has filed its financial statements in XBRL format under Section 137 of the Act, it must continue to do so. Rule 2 of the XBRL Rules explicitly states that an XBRL filer is always an XBRL filer, meaning a return to normal AOC-4 filing is not permitted.