According to the rules for the purposes of Sub-section (1) of Section 129, the class of companies as may be notified by the Central Government from time to time, shall mandatorily file their financial statements in:

CS Executive · Corporate and Management Accounting · PYQS · December 2021
According to the rules for the purposes of Sub-section (1) of Section 129, the class of companies as may be notified by the Central Government from time to time, shall mandatorily file their financial statements in:
(A) Extensible Business Reporting Language (XBRL) format
(B) Extensible Business Reporting (XBR) format
(C) Extensible Business Presentation Language (XBPL) format
(D) Extensible Business Presentation (XBP) format

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A).

Topics: Companies Act, 2013

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