The Accounting and Corporate Regulatory Authority (ACRA) Singapore has adopted XBRL for financial reporting by Singapore companies from 1st November 2007.

Revised XBRL filing requirements:

All companies incorporated in Singapore, limited or unlimited by shares are required to file their financial statements in XBRL format using minimum requirement list in ACRA Taxonomy 2013.

Insolvent Companies have the option to file either (i) a full set of financial statements in XBRL format; or (ii) a set of financial statements in PDF and financial statements highlights in XBRL format.

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