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XBRL India The Institute of Chartered Accountants of India 17th December, 2021 Announcement Exposure Draft of the Amendments in the Commercial Industrial (CI) Taxonomies- IND AS based Taxonomy AS based Taxonomy (Comments to be received by January 15, 2022) Ministry of Corporate Affairs (MCA) has mandated the filing of financial statements in XBRL format for the specified class of companies for which the XBRL Taxonomies for Commercial and Industrial Sector- AS and Ind AS Based are a
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FAQ :
The ICAI has released Exposure Drafts of Amendments in the Commercial & Industrial (C&I) Taxonomies, specifically for IND AS based Taxonomy and AS based Taxonomy.
The amendments are being made to update the taxonomies for the FY 2021-22 financial reporting purposes, in view of amendments in Schedule III, Companies (Auditor's Report) Order, AS/IND AS, and for general improvements.
All stakeholders are invited to raise concerns and provide comments on the Exposure Drafts.
Comments must be received by January 15, 2022.
Comments can be submitted via email to xbrl@icai.in or by post to CA. S.N.Gupta, Joint Director, Technical Directorate, XBRL India, The Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi 110 002.
Yes, in addition to comments on amendments, suggestions for the inclusion or deletion of any element for the overall improvement of the Taxonomy are also invited.
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