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Query: Which companies are required to file financial statements in MCA in XBRL

Category: Corporate Law

Answer: The following shall file their financial statements and other documents under section 137 of the Act with the MCA in e-form AOC-4 XBRL as per Annexure I: (i) Companies having paid up capital of 5 crore rupees or above; (ii) Companies having turnover of 100 crore rupees or above; (iii) Companies listed with stock exchanges in India and their Indian subsidiaries; (iv) All companies which are required to prepare their financial statements in accordance with Companies (Indian Accounting Standards) Rules, 2015 Provided that the companies preparing their financial statements under the Companies (Accounting Standards) Rules, 2006 shall file the statements using the Taxonomy provided in Annexure-II and Companies preparing their financial statements under Companies (Indian Accounting Standards) Rules, 2015, shall file the statements using the Taxonomy provided in Annexure-II A.

Date Posted 15-Dec-2019
Posted By Divya Sharma
Views: 402



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