EXPOSURE DRAFT OF ELEMENTS SPECIFIC FOR POWER SECTOR COMPANIES FOR INCLUSION IN C&I TAXONOMY

Extensible Business Reporting Language (XBRL) India has issued the following Exposure Draft on Power Sector specific elements to be included in the taxonomy for filing of the Annual Financial Statements XBRL for power companies.

These elements shall be included in the base taxonomy i.e. C&I Taxonomy which is based on the requirements of Revised Schedule VI, Accounting Standards and Guidance Notes on Accounting issued by the ICAI.

Comments are invited on the Power Sector specific elements. Comments may be sent by e-mail at xbrl@icai.org, so as to be received not later than December 15, 2012. Alternatively, comments may be submitted in writing to Dr. Avinash Chander, Technical Director, The Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi 110 002.

Exposure draft of elements specific for Power Sector Companies for inclusion in C&I Taxonomy