Since 2007, Singapore-incorporated companies are required to file a full set of their financial statements in XBRL format with ACRA. XBRL (eXtensible Business Reporting Language) – also known as “interactive data” – is a standard used to define and exchange business and financial performance information. It allows the creation, publication, and exchange of entire financial statements..
Solvent-exempt private companies (EPCs) are exempted from this filing requirement. However, insolvent EPCs are required to file a full set of their financial statements in XBRL format with ACRA.
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