In India, the following documents are typically required for filing financial statements under XBRL (eXtensible Business Reporting Language) to the Ministry of Corporate Affairs (MCA):
- Balance sheet
- Profit and loss account
- Cash flow statement
- Schedules to the financial statements
- Auditor’s report
- Director’s report
It is important to ensure that all the required documents are prepared and structured in a way that can be mapped to the elements defined in the XBRL taxonomy chosen for filing. Companies are also required to comply with the other reporting requirements as specified by the Companies Act, 2013, and the MCA.
Note: The exact set of documents required for XBRL filing may vary depending on the type and size of the company and the jurisdiction. It is advisable to consult a professional to ensure that the documents are prepared and submitted correctly.