Committee on Information Technology of the Institute has come out with this excellent Technical Guide to enable ISA Members to offer IS Audit Services which are mandatory for NSE Stock Brokers and recommendatory for BSE Stock Brokers
This guide aims to provide the necessary introduction to the XBRL, concern areas, its use and the road ahead, which would be of immense use to the members in understanding, appreciating and developing competencies.
This guide explains the basic concepts of eXtensible Business Reporting Language (XBRL) and main principles involved in creating financial statements in XBRL format, in India. It will help Companies, finance professionals and others preparing financial statements in XBRL format. It covers a range of issues related to the entry of data and XBRL Instance creation and validation.