Corrigendum- Filing of Balance Sheet and Profit and Loss Account in XBRL Mode

Posted: 16/06/2011 in Company, XBRL

General Circular No:25/2011,  17/70/2011- CL.V dated 12.05.2011.

Corrigendum to Circular No. 09/2011 dated 31.03.2011-Filing of Balance Sheet and Profit and Loss Account in eXtensible Business Reporting Language( XBRL) mode.

The following errata has been noticed by Ministry of Corporate Affairs on the Circular No. 09/2011 dated 31.03.2011 regarding the filing of Balance Sheet and Profit and Loss Account in eXtensible Business Reporting Language (XBRL) mode, which is rectified as under:-

In the said circular for clauses (i) and (ii) of paragraph 2 under the Heading Coverage in Phase I, the following shall be substituted and read as:-

“ (i) All companies listed in India and their subsidiaries, having paid up capital of Rs. 5 Crore and above or a turnover of Rs. 100 Crore or above, excluding banking companies, insurance companies, power companies. Non Banking Financial Companies (NBFCs) and overseas subsidiaries of these companies.”

Click to Download the above Circular- General Circular No:25/2011, dated 12.05.2011.

Source: Ministry of Corporate Affairs

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Comments
  1. […] supersession of this Ministry’s Circular No. 9/2011, dated 31.03.2011 and 25/2011 dated 12.05.2011, Ministry of Corporate Affairs hereby mandated certain class of companies to file Balance sheets […]

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