Guidance Note on Certification of XBRL Financial Statements

Posted: 29/10/2011 in Guidance Notes, ICAI, XBRL

Guidance Note on Certification of XBRL Financial Statements

Contents

Introduction

XBRL Financial Statements – Requirements in India

Objective of this Guidance Note

Management Responsibility

General Approach to Preparation of XBRL Financial Statements

Practitioner’s Responsibility with Reference to Certification of XBRL Financial Statements

Appendices

Appendix A: Glossary of XBRL Related Terms

Appendix B: Text of the Circulars of the Ministry of Corporate Affairs on XBRL Financial Statements

Appendix C: XBRL Tool Features

Appendix D: Illustrative Engagement Letter

Appendix E: Illustrative Management Representation Letter

Appendix F: Illustrative Format of Certificate on XBRL Financial Statements

Appendix G: Form 23AC-XBRL and Form 23ACA-XBRL

Click to download the above Guidance Note- Guidance Note on Certification of XBRL Financial Statements- [No. of Pages- 78], {Size- 388 KB}, (Format- PDF Format).

Source: The Institute of Chartered Accountants of India

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