XBRL Filing

XBRL filing, handled correctly — so your annual return isn't the thing that slips.

Every Singapore-incorporated company must file financial statements in XBRL format with ACRA. We prepare and file it for you, so you don't have to learn the taxonomy yourself.

The basics

What Is XBRL, and Do I Need to File It?

XBRL — eXtensible Business Reporting Language — is an internationally recognised language for computer-based business reporting and the electronic exchange of business information.

Since 1 November 2007, ACRA has required Singapore-incorporated companies to file their financial statements in XBRL format. Exactly what you need to file, and in what format, depends on your company's nature and size — set out below.

Filing requirements

Filing Requirements by Company Type

What you need to file, and in what format, depends on your company's type, nature, size, and the accounting standards it uses.

Confirm before you file

Filing requirements are current as of our last review and may change — confirm your company's specific obligations with our team.

General SG companies (not in the categories below)

Current Filing Requirements

Must file financial statements in XBRL format. Eligible micro companies and eligible non-publicly-accountable companies file Simplified XBRL together with a PDF copy of the AGM financial statements. All other companies file Full XBRL.

Insolvent exempt private companies (EPCs)

Current Filing Requirements

Must file financial statements in XBRL format, following the same nature/size-based split as general SG companies: eligible micro companies and eligible non-publicly-accountable companies file Simplified XBRL together with a PDF copy of the AGM financial statements. All other companies file Full XBRL.

Solvent exempt private companies (EPCs)

Current Filing Requirements

Not required to file financial statements. May voluntarily file either a PDF copy of the AGM financial statements, or financial statements in XBRL format (using the same nature/size-based Simplified vs. Full XBRL split above, if XBRL is chosen).

Banking, finance, and insurance companies regulated by MAS

Current Filing Requirements

Must file financial statements in XBRL FSH (Banks) or XBRL FSH (Insurance) format, together with a PDF copy of the AGM financial statements.

Companies preparing financial statements using non-Singapore or non-IFRS accounting standards

Current Filing Requirements

Must file a PDF copy of the AGM financial statements only. XBRL FSH (General) is no longer available under current requirements.

Companies limited by guarantee

Current Filing Requirements

Must file a PDF copy of the AGM financial statements only.

Foreign companies with Singapore branches

Current Filing Requirements

Must file a PDF copy of the AGM financial statements only.

This table doesn't cover dormant companies exempted from filing, or gazetted/de-gazetted exempt private companies.

Key definitions

Key Definitions

Two terms determine how much of the table above applies to you.

A company is 'micro' when both its revenue and total assets in the required financial statements are S$500,000 or below. For a parent company, this is assessed on a consolidated basis, unless the company is exempted from preparing consolidated financial statements. If your financial statements are prepared in a foreign currency, they're translated to Singapore dollars — using the average rate for revenue and the closing rate for total assets — before checking against the threshold.

Why Enston

Why Choose Enston

We stay current, so you don't have to

XBRL requirements change; we track ACRA's current rules so your filing is never based on an outdated format.

You get your time back

Preparing an XBRL filing means mapping your financial statements to ACRA's taxonomy by hand — we do that mapping for you.

Peace of mind for directors

Your directors can be confident the filing is prepared to the current requirements, not guessed at.

Part of one connected service

Pairs naturally with our bookkeeping and financial statement services — the same numbers, filed correctly.

Plans & pricing

One Annual Fee, Per Company

Your XBRL filing is prepared from your completed financial statements and filed with ACRA — one fee per company, per financial year.

XBRL Filing

S$ 350.00 – 600.00

per company, per year

  • Determination of what you must file — Simplified XBRL, Full XBRL or XBRL FSH — based on your company's nature and size
  • Mapping of your financial statements to ACRA's taxonomy
  • Preparation of your XBRL submission to ACRA's current filing requirements
  • Filing of the submission with ACRA on your behalf
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