Business (Filing of files and types in XBRL) Guidelines,2015 MCA Issued New Rules for Filing of files and types in XBRL. Check out Total News kind Below.
Business (Filing of files and types in XBRL) Guidelines, 2015
G.S.R. _ (E).– In workout of the powers provided by sub-sections (1) and (2) of area 469 check out with area 398 of the Business Act, 2013 (18 of 2013), and in supersession of the Business (Filing of Files and Types in Extensible Company Reporting Language) Guidelines, 2011, other than as aspects things done or left out to be done prior to such supersession, the Central Federal government thus makes the following guidelines, specifically:
1. Brief title and start-
- ( 1) These guidelines might be called the Business (Filing of Files and Types in Extensible Company Reporting language) Guidelines, 2015.
- ( 2) They will enter into force from the date of their publication in the Authorities Gazette.
2 Meanings:– ( 1) In these guidelines, unless the context otherwise needs,-
( a) ” Act’ indicates the Business Act, 2013;-LRB- .
( b) ” Annexure” suggests annexures added to these guidelines;-LRB- .
( c) ” Files and types” implies the files and types needed to be submitted with any authority as defined under the Act or guidelines or policies made thereunder;-LRB- .
( d) “Extensible Organization Reporting Language” (XBRL), implies a standardised language for interaction in electronic type to reveal, report or file monetary details by the business under the Act
( e) ” Taxonomy” suggests in XBRL, an electronic dictionary for reporting business information as authorized by the Central Federal government in regard of any files or kinds showed in these guidelines.
( 2) Words and expressions utilized in these guidelines however not specified and specified in the Business (Spec of meanings information) Guidelines’ 2014 will have the significances respectively designated to them in the Act and stated guidelines’
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