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In June 2009 the Companies House Audit Exempt taxonomy was enhanced. The following lists the differences between the previous version and that dated 21/6/2009. Further information on electronic Filing of Accounts using XBRL.
| June 2009 XBRL Release – Enhancement Summary | |
|---|---|
| (01) | New combined Fixed Assets note providing for a column style note for each Fixed Asset category - enabling Tangible Assets, Intangible Assets and Investment type assets to be provided as one composite note. |
| (02) | New elements for Transfers and Other Adjustments as part of the depreciation details for all Fixed Assets notes. |
| (03) | Provision of new detailed cost/depreciation/net book value notes for Investments and Investment Property. |
| (04) | New elements to enable Investment Property details to be entered on the face of the Balance Sheet and related Notes |
| (05) | New 'aggregate' creditors note will to cater for provision of instalment, non-instalment and secured debts at an aggregate level. A new boolean element xxxxxxxxxxxxx will be used to indicate if these details are to be presented within the new ‘aggregate’ note. |
| (06) | Addition of Redeemable shares free text notes. |
| (07) | New combined Fixed Assets note providing for a column style note for each Fixed Asset category - enabling Tangible Assets, Intangible Assets and Investment type assets to be provided as one composite note. |
| (08) | Re-title the depreciation sub-heading within the Intangible Assets note as 'Amortisation'. |
| (09) | New element for FRSSE version date - this will cause the following statement to be output: 'The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standards for Small Entities (effective <FRSSE version date>)'. (If preferred, this text can be supplied as a free text note, as now.) |
| (10) | Amended wording of Balance Sheet statements i) (element -'ae.CompanyEntitledToExemptionUnderSection477CompaniesAct2006') for 2006 Act accounts : Old:- 'For the year ending xxxx the company was entitled to exemption from audit under section 477(2) of the Companies Act 2006 relating to small companies.' New:- 'For the year ending xxxx the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.' ii) (element -'ae:DirectorsAcknowledgeTheirResponsibilitiesUnderCompaniesAct') for 2006 Act statement : Old:- 'The directors acknowledge their responsibility for: ensuring the company keeps accounting records which comply with Section 386; and preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year, and of its profit or loss for the financial year, in accordance with the requirements of section 393, and which otherwise comply with the requirements of the Companies Act relating to accounts, so far as is applicable to the company.' New:- 'The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.' iii) (new generated electronic delivery statement) Old:- This document was delivered using electronic communications and authenticated in accordance with the registrar’s rules relating to electronic form, authentication and manner of delivery under section 1072 of the Companies Act 2006. New:- This document was delivered by electronic means and authenticated in accordance with the registrar's rules relating to electronic form, authentication and manner of delivery under section 1068 of the Companies Act 2006. |
| (11) | New element catering for Accounting Policies sub-heading – this will enable presenters to optionally provide an additional sub-heading in the accounting policies note |
| (12) | Reversal of the order of display of current period/previous period totals for Net book values within all Fixed Assets notes (current period will now be displayed prior to previous period). |
| (13) | Amended previous period dates for all Fixed Assets Cost/Depreciation notes, to be the start of the current period (previously displayed as the end of the previous period). |
| (14) | Various minor presentation changes, e.g. left-justify Tangible Assets Totals column, amend headings for Fixed Assets notes headings to upper case. |
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