If an XBRL file differs from the authorised financial statements, investigate before filing. Passing a software check does not prove that the data reflects the correct document.
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Freeze the relevant versions so the accountant and preparer can compare the same records. Do not edit a signed PDF merely to match an unexplained spreadsheet.
Establish the source of truth
Identify the reporting entity, period, authorised statements and applicable filing format using ACRA’s current requirements. Retrieve the final adjustments and any audit changes.
A management-account draft may have been imported before the statements were finalised. Confirm which source was actually used.
Example: a final accrual was omitted
The authorised statements include a year-end expense adjustment that is absent from the XBRL preparation workbook. Trace the adjustment through the trial balance, statements and relevant mapped fields. Do not simply force one total to agree.
Prepare a differences schedule
- Financial-statement page and line item.
- XBRL field and reported amount.
- Source version and last update.
- Difference and underlying explanation.
- Required correction and reviewer.
Review units, sign conventions, classification and consolidation scope before concluding that the underlying accounting is wrong.
Correct the appropriate record
If the preparation file is wrong, correct it against the authorised source and rerun the relevant checks. If the statements themselves may be wrong, ask the accountant and directors about the proper reporting process.
Do not treat a data-mapping correction as permission to alter an accounting conclusion without review.
Retain the final comparison
Have someone review material differences after correction. Keep the reconciled file, supporting schedule, authorised statements and actual submission outcome.
If the incorrect file was already submitted, seek advice on the appropriate official correction route. An improved local copy does not change the earlier filing by itself.
Does successful validation prove the figures are correct?
No. Reconcile the data to the actual financial statements.
Should the signed PDF be changed to match the XBRL?
Establish the cause and proper reporting action first.
Related accounting and filing resources
Use our filing calendar reconciliation, filing evidence checklist and late financial statements guide.
Get help with financial reporting
For accounting, XBRL preparation and corporate filing support, email [email protected] or WhatsApp +65 8501 7133. Our accounting and tax advisers can assist with reporting questions. Legal advisers from associated law firms can assist where a filing issue involves legal concerns.