Cheena & Associates providing XBRL Services for conversion of Cost Audit Report and financial statements (i.e. Balance Sheet and Profit & Loss Account) into XBRL which are mandated by MCA for certain class of companies.
A Company Covered required to furnish Cost Audit Report to the Central Government under section 148 of the Act and rule made there under, shall file such report and other documents using the XBRL taxonomy given in Annexure-III for the financial year commencing on or after 1st April, 2014 in e-form CRA-4, specified under the Companies (Cost Records and Audit), 2014.
Following are the classes of company which are mandatorily required to use Extensible Business Reporting Language (XBRL) for Financial Statement Report with ROC under section 137 of the Act, with the Registrar in e-form AOC-4 XBRL for the financial years commencing on or after 1st April, 2014 using the XBRL taxonomy given in Annexure II to the Rules, namely:-