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XBRL:财务报告的未来(3)
2014-03-03 来源:XBRL中国地区组织作者:NIRMAL GHORAWAT 编辑:还津蕴 浏览量:

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In the first phase beginning April 1,2011,select class of companies noted below are required to file their annual reports using XBRL.

They are:-

All Listed Companies &their Indian Subsidiaries

Companies with Paid up Capital >=5crores

Companies with Turnover >=100crores

However,Banking,NBFC,Insurance &Power Sector companies are excluded.

In the second phase beginning April 1,2012ALL COMPANIES(Including Banking,NBFC,Insurance &Power Sector Companies)are required to file their annual reports using XBRL.

Further,the existing Commercial &Industrial (C&I)Taxonomy to be UPDATED &MAINTAINED to conform to REVISED SCHEDULE VIand new Taxonomy(ies)for Banking,NBFC,Insurance &Power Sector Companies are under development.

(Source:http://www.mca.gov.in/XBRL/

MCA21 XBRL Filing Process

MCA21 XBRL Filing Process

Figure 2–MCA21XBRL Filing Process

3.Role of Finance Professionals in XBRL Filings.

XBRL provides an exciting opportunity to finance professionals in the following fields:

Compliance with the MCA Regulatory environment;

Impact assessment of XBRL on Management Information Systems;

Designing extension Taxonomies;and

Mapping (Tagging)line items in accounts masters with the XBRL Taxonomy.

Certification of XBRL Financial Statements

The responsibility of the practitioner in carrying out a certification of XBRL financial statements is to certify that the said XBRL financial statements fairly present,in all material respects,the audited financial statements of the Company from which such XBRL financial statements have been prepared,in accordance with the taxonomy prescribed by MCA.

In this regard,the ICAI has issued a Guidance Note on Certification of XBRL Financial Statements.The said guidance note,inter-alia,entrusts the practitioner to ensure completeness,accuracy,mapping and structure of the XBRL financial statements.

C.Conclusion

Businesses and accountants gain significant benefits through easier preparation,analysis and communication of information.These benefits include cost savings,greater efficiency,and improved accuracy and reliability of information.

XBRL is the emerging global standard of Financial Reporting.XBRL will change the way we communicate with the regulators in the years to come.

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