{"id":1716,"date":"2020-04-03T17:37:18","date_gmt":"2020-04-03T17:37:18","guid":{"rendered":"https:\/\/prathamconsult.com\/ie\/?page_id=1716"},"modified":"2025-04-18T13:20:23","modified_gmt":"2025-04-18T13:20:23","slug":"what-is-required-to-be-filed","status":"publish","type":"page","link":"https:\/\/prathamconsult.com\/ie\/what-is-required-to-be-filed\/","title":{"rendered":"What is required to be filed?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1716\" class=\"elementor elementor-1716\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6efa445e elementor-section-height-min-height elementor-section-content-middle elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"6efa445e\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2c0f99c4\" data-id=\"2c0f99c4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-afac455 elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"afac455\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-3fa0c93\" data-id=\"3fa0c93\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-92fdac0 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"92fdac0\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Related Topics<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e925768 elementor-widget elementor-widget-text-editor\" data-id=\"e925768\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>You may also need to know these:<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-702b721 elementor-widget elementor-widget-eael-creative-button\" data-id=\"702b721\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/ie\/introduction\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">Introduction<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0296773 elementor-widget elementor-widget-eael-creative-button\" data-id=\"0296773\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/ie\/what-is-xbrl\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">What is XBRL?<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dcc5c75 elementor-widget elementor-widget-eael-creative-button\" data-id=\"dcc5c75\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/ie\/why-xbrl-is-required\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">Why XBRL is required?<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba713ec elementor-widget elementor-widget-eael-creative-button\" data-id=\"ba713ec\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/ie\/who-need-to-file-in-xbrl\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">Who need to file in XBRL?<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bc148fb elementor-widget elementor-widget-eael-creative-button\" data-id=\"bc148fb\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/ie\/what-is-required-to-be-filed\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">What is required to be filed?<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a25ddf4 elementor-widget elementor-widget-eael-creative-button\" data-id=\"a25ddf4\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/ie\/when-you-need-to-file\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">When you need to file?<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d83f02 elementor-widget elementor-widget-eael-creative-button\" data-id=\"0d83f02\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/ie\/how-to-prepare-and-or-file\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">How to prepare and\/or file?<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e446a49 elementor-widget elementor-widget-eael-creative-button\" data-id=\"e446a49\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/ie\/what-if-there-is-delay-or-non-filing\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">What if delay or non-filing?<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10815df elementor-widget elementor-widget-eael-creative-button\" data-id=\"10815df\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/ie\/xbrl-services\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">Our XBRL Services<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-274349a elementor-widget elementor-widget-eael-creative-button\" data-id=\"274349a\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/ie\/how-it-works\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">How it Works?<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-47abbee elementor-widget elementor-widget-eael-creative-button\" data-id=\"47abbee\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/ie\/pricing\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">XBRL Pricing<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9d7039 elementor-widget elementor-widget-text-editor\" data-id=\"a9d7039\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<h4><span style=\"color: #000000;\">Request a call back<\/span><\/h4><p>Have any questions, submit this form.<\/p><p>\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f1494-o1\" lang=\"en-US\" dir=\"ltr\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/ie\/wp-json\/wp\/v2\/pages\/1716#wpcf7-f1494-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<div style=\"display: none;\">\n<input type=\"hidden\" name=\"_wpcf7\" value=\"1494\" \/>\n<input type=\"hidden\" name=\"_wpcf7_version\" value=\"5.7.4\" \/>\n<input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/>\n<input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f1494-o1\" \/>\n<input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/>\n<input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<\/div>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-name\"><input size=\"40\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Name *\" value=\"\" type=\"text\" name=\"your-name\" \/><\/span>\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" class=\"wpcf7-form-control wpcf7-text wpcf7-email wpcf7-validates-as-required wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Email *\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span>\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"phonetext-906\"><input size=\"40\" class=\"wpcf7-form-control wpcf7-text wpcf7-phonetext wpcf7-validates-as-required wpcf7-validates-as-phonetext\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Mobile *\" value=\"\" type=\"text\" name=\"phonetext-906\" \/><input type=\"hidden\" name=\"phonetext-906-country-code\" class=\"wpcf7-phonetext-country-code\" \/><\/span><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"Message\"><input size=\"40\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" placeholder=\"Message\" value=\"\" type=\"text\" name=\"Message\" \/><\/span>\n<\/p>\n<p><input class=\"wpcf7-form-control has-spinner wpcf7-submit\" type=\"submit\" value=\"SUBMIT\" \/>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c552865 elementor-widget elementor-widget-text-editor\" data-id=\"c552865\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<h4 style=\"text-align: left;\"><span style=\"color: #000000;\">Contact<\/span><\/h4>\n&nbsp;\n<p style=\"text-align: left;\"><i class=\"fa fa-phone\" style=\"font-size:14px;color:blue\"><\/i> &nbsp; <a href=\"tel:+919724551800\">+919724551800<\/a><\/p>\n<p style=\"text-align: left;\"><i class=\"fa fa-envelope\" style=\"font-size:14px;color:blue\"><\/i> &nbsp; <a href=\"mailto:info@prathamconsult.com\">info@prathamconsult.com<\/a><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-2934bc5\" data-id=\"2934bc5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-26eec28a elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"26eec28a\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is required to be filed?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b11d7a elementor-widget elementor-widget-text-editor\" data-id=\"9b11d7a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><span style=\"color: #000000;\"><strong><u>Filing of Financial Statements in XBRL mode<\/u><\/strong><\/span><\/p><p><span style=\"color: #000000;\">XBRL instance document is required to be prepared as per various Revenue Taxonomies. Revenue has mandated the full tagging of Financial Statements. Accordingly, major components of Financial Statements are noted below:<\/span><\/p><ul><li><span style=\"color: #000000;\">Statement of Financial Position (Balance Sheet)<\/span><\/li><li><span style=\"color: #000000;\">Statement of Profit or Loss and Other Comprehensive Income<\/span><\/li><li><span style=\"color: #000000;\">Statement of Cash Flows<\/span><\/li><li><span style=\"color: #000000;\">Schedules &amp; Notes to Balance Sheet and Profit and Loss Statement<\/span><\/li><li><span style=\"color: #000000;\">Detailed Profit or Loss account<\/span><\/li><li><span style=\"color: #000000;\">Statement of Change in Equity<\/span><\/li><li><span style=\"color: #000000;\">Audit Report with annexures thereto<\/span><\/li><li><span style=\"color: #000000;\">Director or Board Report with annexures thereto<\/span><\/li><\/ul><p><span style=\"color: #000000;\">Apart from above, there are various other details\/documents which are required for XBRL filing. Please fill up the Contact form so that we can send you the complete checklist for XBRL filing.<\/span><\/p><p><span style=\"color: #000000;\">As iXBRL filers do not complete the CT1 \u201cExtracts from Accounts\u201d, they must tag some mandatory items in their iXBRL submissions. These mandatory items (in table below) are for submissions that use the following taxonomies:<\/span><\/p><ul><li><span style=\"color: #000000;\">FRS 101 + DPL<\/span><\/li><li><span style=\"color: #000000;\">FRS 102 + DPL<\/span><\/li><li><span style=\"color: #000000;\">EU IFRS + DPL.<\/span><\/li><\/ul><p><span style=\"color: #000000;\">Mandatory item tags<\/span><\/p><table><tbody><tr><td width=\"259\"><p><span style=\"color: #000000;\">CT1 Mandatory Item<\/span><\/p><\/td><td width=\"288\"><p><span style=\"color: #000000;\">iXBRL Mandatory Item<\/span><\/p><\/td><td width=\"91\"><p><span style=\"color: #000000;\">Taxonomy<\/span><\/p><\/td><\/tr><tr><td width=\"259\"><p><span style=\"color: #000000;\">Sales \/ Receipts \/ Turnover<\/span><\/p><\/td><td width=\"288\"><p><span style=\"color: #000000;\">DPLTurnoverRevenue<\/span><\/p><\/td><td width=\"91\"><p><span style=\"color: #000000;\">DPL<\/span><\/p><\/td><\/tr><tr><td width=\"259\"><p><span style=\"color: #000000;\">Receipts from Government Agencies &#8211; GMS, etc.<\/span><\/p><\/td><td width=\"288\"><p><span style=\"color: #000000;\">DPLGovernmentGrantIncome<\/span><\/p><\/td><td width=\"91\"><p><span style=\"color: #000000;\">DPL<\/span><\/p><\/td><\/tr><tr><td width=\"259\"><p><span style=\"color: #000000;\">Other Income<\/span><\/p><\/td><td width=\"288\"><p><span style=\"color: #000000;\">DPLOtherOperatingIncome<\/span><\/p><\/td><td width=\"91\"><p><span style=\"color: #000000;\">DPL<\/span><\/p><\/td><\/tr><tr><td width=\"259\"><p><span style=\"color: #000000;\">Gross Trading Profits<\/span><\/p><\/td><td width=\"288\"><p><span style=\"color: #000000;\">DPLGrossProfitLoss<\/span><\/p><\/td><td width=\"91\"><p><span style=\"color: #000000;\">DPL<\/span><\/p><\/td><\/tr><tr><td width=\"259\"><p><span style=\"color: #000000;\">Salaries \/ Wages, Staff Costs<\/span><\/p><\/td><td width=\"288\"><p><span style=\"color: #000000;\">DPLStaffCostsEmployeeBenefitsExpense<\/span><\/p><\/td><td width=\"91\"><p><span style=\"color: #000000;\">DPL<\/span><\/p><\/td><\/tr><tr><td width=\"259\"><p><span style=\"color: #000000;\">Sub-contractors<\/span><\/p><\/td><td width=\"288\"><p><span style=\"color: #000000;\">DPLSubcontractorCosts<\/span><\/p><\/td><td width=\"91\"><p><span style=\"color: #000000;\">DPL<\/span><\/p><\/td><\/tr><tr><td width=\"259\"><p><span style=\"color: #000000;\">Profit (loss) on ordinary activities before taxation<\/span><\/p><\/td><td width=\"288\"><p><span style=\"color: #000000;\">DPLProfitLossBeforeTax<\/span><\/p><\/td><td width=\"91\"><p><span style=\"color: #000000;\">DPL<\/span><\/p><\/td><\/tr><tr><td width=\"259\"><p><span style=\"color: #000000;\">Shareholder&#8217;s Funds<\/span><\/p><\/td><td width=\"288\"><p><span style=\"color: #000000;\">Equity<\/span><\/p><\/td><td width=\"91\"><p><span style=\"color: #000000;\">FRS\/IFRS<\/span><\/p><\/td><\/tr><\/tbody><\/table><p><span style=\"color: #000000;\"><strong><u>Minimum Content and Tagging Requirement:<\/u><\/strong><\/span><\/p><p><span style=\"color: #000000;\">The following guide will assist in determining the minimum content and tagging in iXBRL returns required by Revenue:<\/span><\/p><table><tbody><tr><td width=\"277\"><p><span style=\"color: #000000;\">Form CT1 Filer- Company Category<\/span><\/p><\/td><td width=\"78\"><p><span style=\"color: #000000;\">Auditors Report<\/span><\/p><\/td><td width=\"72\"><p><span style=\"color: #000000;\">Directors Report<\/span><\/p><\/td><td width=\"72\"><p><span style=\"color: #000000;\">Detailed Profit or Loss<\/span><\/p><\/td><td width=\"72\"><p><span style=\"color: #000000;\">Balance Sheet<\/span><\/p><\/td><td width=\"67\"><p><span style=\"color: #000000;\">Disclosure Notes<\/span><\/p><\/td><\/tr><tr><td width=\"277\"><p><span style=\"color: #000000;\">Preparation and publication of financial statements required under (ROI) Companies Act (CA)- subject to CA Statutory Audit<\/span><\/p><\/td><td width=\"78\"><p><span style=\"color: #000000;\">Yes<\/span><\/p><\/td><td width=\"72\"><p><span style=\"color: #000000;\">Yes<\/span><\/p><\/td><td width=\"72\"><p><span style=\"color: #000000;\">Yes<\/span><\/p><\/td><td width=\"72\"><p><span style=\"color: #000000;\">Yes<\/span><\/p><\/td><td width=\"67\"><p><span style=\"color: #000000;\">Yes<\/span><\/p><\/td><\/tr><tr><td width=\"277\"><p><span style=\"color: #000000;\">Preparation and publication of financial statements required under (ROI) Companies Act (CA) &#8211; not subject to CA Statutory Audit<\/span><\/p><\/td><td width=\"78\"><p><span style=\"color: #000000;\"><strong><u>\u00a0<\/u><\/strong><\/span><\/p><\/td><td width=\"72\"><p><span style=\"color: #000000;\">Yes<\/span><\/p><\/td><td width=\"72\"><p><span style=\"color: #000000;\">Yes<\/span><\/p><\/td><td width=\"72\"><p><span style=\"color: #000000;\">Yes<\/span><\/p><\/td><td width=\"67\"><p><span style=\"color: #000000;\">Yes<\/span><\/p><\/td><\/tr><tr><td width=\"277\"><p><span style=\"color: #000000;\">Preparation and publication of financial statements required under (ROI) legislation other than the Companies Act (e.g. Industrial and Provident Societies Acts 1893-2014)<\/span><\/p><\/td><td width=\"78\"><p><span style=\"color: #000000;\">Yes \u2013 if applicable<\/span><\/p><\/td><td width=\"72\"><p><span style=\"color: #000000;\">Yes \u2013 if applicable<\/span><\/p><\/td><td width=\"72\"><p><span style=\"color: #000000;\">Yes<\/span><\/p><\/td><td width=\"72\"><p><span style=\"color: #000000;\">Yes<\/span><\/p><\/td><td width=\"67\"><p><span style=\"color: #000000;\">Yes \u2013 if applicable<\/span><\/p><\/td><\/tr><tr><td width=\"277\"><p><span style=\"color: #000000;\">Tax Resident in ROI &#8211; not required to prepare and publish Financial Statements under legislation in country of incorporation or in ROI.<\/span><\/p><\/td><td width=\"78\"><p><span style=\"color: #000000;\"><strong><u>\u00a0<\/u><\/strong><\/span><\/p><\/td><td width=\"72\"><p><span style=\"color: #000000;\"><strong><u>\u00a0<\/u><\/strong><\/span><\/p><\/td><td width=\"72\"><p><span style=\"color: #000000;\">Yes<\/span><\/p><\/td><td width=\"72\"><p><span style=\"color: #000000;\">Yes<\/span><\/p><\/td><td width=\"67\"><p><span style=\"color: #000000;\"><strong><u>\u00a0<\/u><\/strong><\/span><\/p><\/td><\/tr><tr><td width=\"277\"><p><span style=\"color: #000000;\">Tax Resident in ROI &#8211; Preparation and publication of Financial Statements required under legislation in another jurisdiction (e.g. UK incorporated company bound by the UK Companies Act)<\/span><\/p><\/td><td width=\"78\"><p><span style=\"color: #000000;\">Yes \u2013 if applicable<\/span><\/p><\/td><td width=\"72\"><p><span style=\"color: #000000;\">Yes \u2013 if applicable<\/span><\/p><\/td><td width=\"72\"><p><span style=\"color: #000000;\">Yes<\/span><\/p><\/td><td width=\"72\"><p><span style=\"color: #000000;\">Yes<\/span><\/p><\/td><td width=\"67\"><p><span style=\"color: #000000;\">Yes \u2013 if applicable<\/span><\/p><\/td><\/tr><tr><td width=\"277\"><p><span style=\"color: #000000;\">Not Tax Resident in ROI &#8211; Operating a Branch or Agency in ROI<\/span><\/p><\/td><td width=\"78\"><p><span style=\"color: #000000;\"><strong><u>\u00a0<\/u><\/strong><\/span><\/p><\/td><td width=\"72\"><p><span style=\"color: #000000;\"><strong><u>\u00a0<\/u><\/strong><\/span><\/p><\/td><td width=\"72\"><p><span style=\"color: #000000;\">Yes<\/span><\/p><\/td><td width=\"72\"><p><span style=\"color: #000000;\">Yes \u2013 if applicable<\/span><\/p><\/td><td width=\"67\"><p><span style=\"color: #000000;\"><strong><u>\u00a0<\/u><\/strong><\/span><\/p><\/td><\/tr><tr><td width=\"277\"><p><span style=\"color: #000000;\">Group Holding Company (Consolidated Financial Statements prepared and published)<\/span><\/p><\/td><td width=\"78\"><p><span style=\"color: #000000;\"><strong><u>\u00a0<\/u><\/strong><\/span><\/p><\/td><td width=\"72\"><p><span style=\"color: #000000;\"><strong><u>\u00a0<\/u><\/strong><\/span><\/p><\/td><td width=\"72\"><p><span style=\"color: #000000;\">Yes<\/span><\/p><\/td><td width=\"72\"><p><span style=\"color: #000000;\">Yes<\/span><\/p><\/td><td width=\"67\"><p><span style=\"color: #000000;\"><strong><u>\u00a0<\/u><\/strong><\/span><\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Related Topics You may also need to know these: Introduction What is XBRL? Why XBRL is required? Who need to [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>What is required to be filed? - Pratham Consultants Ireland<\/title>\n<meta name=\"description\" content=\"BRL instance document is required to be prepared as per MCA Taxonomy (I-GAAP \/ IND-AS). 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