Can we submit XBRL-AOC4 separately for standalone and consolidated accounts for one particular year 23-24
Jayanta Bandyopadhyay 21 January 2025
Can we submit XBRL-AOC4 separately for standalone and consolidated accounts for one particular year 23-24
T. Kalaiselvan, Advocate (Advocate) 21 January 2025
With respect to consolidated financial statements, if consolidation is not applicable for previous year, then consolidated financial statements of current year is to be attached in pdf format only. In this case only standalone financial statement is to be attached in XBRL mode.
The consolidated financial statements of the parent and the subsidiary are usually drawn up at the same reporting date. However, the consolidation of subsidiary accounts can be drawn up at a different reporting date, provided the difference between the reporting dates is no more than three months.
Jayanta Bandyopadhyay 21 January 2025
Sir
Actually both standalone & consolidated FS[ invl Mauritius subsidiary] got ready in September 24 & January 25 respectively.
Is xbrl mode compulsory for cfs where subsidiary is in Mauritius