Scope & level of Tagging
The scope and level of tagging for preparation of financial statements in XBRL format shall be governed by the annual accounts and related documents of the company along with the business rules as published by MCA. It is to be noted that detailed tagging should be done for the various elements in the taxonomy. In case of textual information like director's report, notes to accounts etc., text block tagging may be used subject to compliance of business rules, if any, in respect of the same.
