MCA has issued General Circular 37 dated 7th June, 2011
on XBRL which supercedes its earlier two circulars on the
subject.
The implication of the above circular no. 37 is that even
unlisted companies having a paid-up capital of Rs. 5
crores or more OR a turnover of Rs. 100 crores or more
come under the ambit of XBRL right from Phase 1 in this
year itself.
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