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Articles and insights.

October 15, 2026
If current financial statements restate comparative figures, do not automatically reuse the prior-year XBRL amounts unchanged. Reconcile the current authorised presentation and understand why it differs. The task…
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October 15, 2026
If figures appear a thousand times larger or smaller in an XBRL review, check the units and presentation basis before adjusting the accounts. A reporting-scale error and an…
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October 15, 2026
Every Singapore company filing financial statements must, with limited exceptions, file them in XBRL. This 2026 guide explains who must file, the four options, the BizFinX workflow, and…
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October 15, 2026
A new chart of accounts can make last year’s XBRL mapping unreliable. Review the economic meaning of accounts and the authorised financial statements before carrying over old tags.…
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October 15, 2026
A complete 2026 guide to ACRA XBRL filing — who must file, Full vs Simplified XBRL, exemptions, timeline and preparation process.
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October 15, 2026
If financial statements are not ready within the planned circulation period, recheck the company’s AGM position before relying on an exemption. The reason for a delay does not…
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October 15, 2026
If a shareholder requests a meeting when the company expects an AGM exemption, review the request immediately. Do not reject it solely because the company is private or…
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October 15, 2026
If directors sign different versions of a bank resolution, stop treating the pack as complete until the differences are assessed. Compare the text and identify the decision actually…
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October 15, 2026
A practical 2026 guide to board resolutions in Singapore — types, statutory requirements, four ready-to-use templates, and common mistakes to avoid.
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October 15, 2026
Companies preparing an annual return around 20 October 2026 should review the forthcoming officer-particulars confirmation. As at 15 October 2026, the announced commencement date is still ahead. ACRA’s…
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