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The Corporate Affairs Ministry has set up a committee to develop the roadmap for future implementation of XBRL (eXtensible Business Reporting Language). XBRL is a ‘digital' language that has been developed to provide a common, electronic format for business and financial reporting. The terms of reference for this committee are identification of class of companies and various reports to be filed in XBRL in phase-wise manner; development of taxonomies and XBRL assurance framework; framework for consumption and dissemination of XBRL data and training, awareness and capacity building of stakeholders.
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