webxbrl

	Applicability of Companies Act 2013 and 1956 for XBRL Filing
	As we know that New Companies act 2013 is enforced now, but what about Filing of forms for Financial Year  prior to 1 April 2014.
	As per General Circular 08/2014 dated 04.04.2014, Ministry has defined applicability with regard to relevant financial year for maintenance of books of accounts and preparation/adoption/filling of financial statements, auditor’s report, board’s report and attachments to such statements  and  reports as follows:-
	Financial Year Commenced Applicable Act Earlier than 1st April 2014 Companies Act 1956 On or after 1st April 2014 Companies Act 2013
	So in the light of above circular we will use Existing  forms 23 AC-XBRL and 23 ACA –XBRL for financial year commenced earlier 1st April 2014 and new for on or after 1st April 2014.