Since 26 November 2012, all corporate taxpayers have had the option of filing their financial statements with Revenue in iXBRL format in ROS. A mandatory requirement to file accounts and computations in iXBRL format is being introduced on a staged basis. Mandatory filing for Large Cases Division (LCD) corporate taxpayers’ accounts commenced on 1 October 2013. Phase 2 of mandatory iXBRL filing applied to all corporates who did not qualify for audit exemption and commenced on 1 October 2014. Find out all you need to know about iXBRL on this dedicated webpage which includes information and Institute guidance and tips on getting ready for iXBRL.