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Exposure Draft of the Amendments in the IND AS Taxonomy (Comments to be received by June 19, 2021)

Posted on June 6, 2021 by Bachchani

Ministry of Corporate Affairs (MCA) has mandated the filing of financial statements in XBRL format for the specified class of companies. XBRL taxonomy covers the requirements of Accounting Standards, Companies Act and MCA specific requirements. XBRL taxonomy, based on the Indian Accounting Standards (Ind AS) and Ind AS compliant Schedule III requirements has already been notified for filing of financial statements in XBRL format and the specified class of companies are successfully filing their financial statements in XBRL format.
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