CCs and Companies which are not audited or independently reviewed also submit annual returns. Do these have to submit AFS by XBRL?
If they have AFS, they can choose to submit their AFS via XBRL, otherwise they must submit a FAS.
Please note that the information provided does not constitute legal or professional advice, but rather the applicability of existing theory to a given practical situation. Due care is taken to ensure that the information is correct, but it remains subjective and an interpretation of application of information.