Irish Revenue announces iXBRL mandate details for companies not dealt with by Large Case Division
When the Irish Revenue announced their iXBRL mandate for companies dealt with by the Large Case Division, they undertook to announce the mandation date for other companies by the second quarter of 2013.
The Irish Revenue announced that with effect from 1st October, 2014, companies not dealt with by the Large Case Division filing corporation tax returns in respect of accounting periods on or after 31st December 2013 will be obliged to file using iXBRL format. Companies who meet all of the following are exempted from the October 2014 date and their mandation details will be announced in 2015:
- Balance sheet not greater than €4.4 million
- Turnover not greater than €8.8 million
- Average employees not greater than 50
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