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XBRL Conversion & Filing

Bookkeeping, tax and ACRA compliance for Singapore SMEs

XBRL is the format ACRA asks for when you file your financial statements. Your accounts are matched line by line to ACRA’s list of items, so what goes in is a set of tagged numbers rather than a typed-up document. We turn your finished financial statements into that format and file them.

Last reviewed 17 October 2026. Source: ACRA.

Which type applies to you

The old version of this page talked about choosing “Full XBRL or FSH”. For most companies, that isn’t the choice. FSH templates are for MAS-regulated banks, finance and insurance companies. For ordinary companies, ACRA’s rules look like this:

CompanyWhat ACRA asks you to file
A “smaller” company: revenue and total assets each S$500,000 or less in the current financial yearSimplified XBRL, plus a PDF copy of the statements authorised by the directors
Other companies that are not small and non-publicly accountableFull XBRL
MAS-regulated banks, finance and insurance companiesXBRL FSH plus a PDF copy
Companies limited by guarantee, or with ACRA approval to use other standardsPDF copy only
Solvent exempt private companiesFiling is optional (XBRL or PDF)
Dormant relevant companies meeting all the s 201A conditionsNo preparation or filing needed

Simplified XBRL has about 120 data elements; Full XBRL about 210. Statements filed from 25 February 2026 use ACRA’s 2026 taxonomy.

If your company has subsidiaries, associates or joint ventures, the S$500,000 test uses consolidated figures, unless you’re exempt from consolidating.

Why it takes some care

Every figure has to land on the right element in ACRA’s taxonomy. Software can tag the obvious lines. It can’t decide what an odd line is, such as “other receivables” or a director’s balance, and ACRA’s validation rules will reject a filing that doesn’t match. That is where a person who understands accounts helps.

What we do

  1. Take your finished financial statements. We don’t alter your numbers. If we find something that looks wrong, we raise it with you first.
  2. Pick the right type from the table above.
  3. Map each line to the taxonomy and build the file.
  4. Run ACRA’s validation and fix errors before filing.
  5. File with the annual return, with the PDF copy. See company secretarial services.

If you come to us after a rejected filing, send us ACRA’s message and the file. We’ll tell you what failed and what it needs.

Example (illustration only)

ABC Pte Ltd has revenue of S$1.8m and assets of S$900,000, so it’s above the S$500,000 test and needs Full XBRL. DEF Pte Ltd has revenue of S$320,000 and assets of S$210,000, so it can file Simplified XBRL.

Questions people ask

Do all companies file in XBRL? No. Dormant relevant companies are exempt, solvent exempt private companies can choose, and some company types file a PDF only.

What’s the filing deadline? It goes with the annual return. ACRA’s XBRL page doesn’t give a date; see our annual return guide for the deadlines.

Can you prepare the financial statements too? Yes. See unaudited accounts.

Do you change my numbers? No. We convert what’s signed off.

Sources

General information, not professional advice for your specific situation.

Need your statements filed?

Send us the finished financial statements and tell us whether ACRA has rejected anything, and we’ll tell you the type you need. Ask us to prepare your XBRL filing.