XBRL Filing Singapore: What “Structurally Incorrect” Really Means

“Structurally incorrect” is one of the most frustrating error messages Singapore SMEs encounter during XBRL filing.
Your numbers add up. The financial statements look right. Yet the submission is rejected — sometimes repeatedly — with little explanation beyond that phrase.

So what does “structurally incorrect” actually mean in the context of XBRL filing in Singapore?

It’s Not About Wrong Numbers

The first thing to understand is this:
“Structurally incorrect” rarely means your financial figures are wrong.

In most cases, it means the structure of the data does not comply with XBRL taxonomy and validation rules required by ACRA. XBRL is not designed to read financial statements the way humans do. It reads data relationships, hierarchies, and logic.

Your profit number can be correct — but if it’s placed, linked, or tagged incorrectly, the system will still reject it.

XBRL Is a Data Model, Not a Document

Traditional financial statements are visual documents. XBRL, on the other hand, is a machine-readable data model.

When ACRA’s system flags a filing as structurally incorrect, it usually means one or more of the following:

  • A financial item is tagged under the wrong taxonomy element
  • Line items do not follow the required hierarchy
  • Totals and subtotals don’t align according to XBRL relationships
  • Mandatory elements or disclosures are missing
  • Comparative figures are inconsistently structured

These issues are invisible in PDFs or Excel files — but immediately visible to an XBRL validator.

Common Causes of “Structural” Errors

For Singapore SMEs, structural errors often come from how data is prepared before XBRL tagging even begins.

Typical causes include:

  • Manually assembled financial statements
  • Inconsistent chart of accounts
  • Changes in classification from year to year
  • Last-minute adjustments done outside the system
  • Copy-paste workflows between accounting software and XBRL tools

Each manual step increases the risk that the underlying structure no longer matches XBRL expectations.

Why Manual Fixes Don’t Solve the Root Problem

When faced with a “structurally incorrect” error, many teams try to fix it directly inside the XBRL filing tool — adjusting tags, re-mapping fields, or trial-and-error resubmissions.

This approach often leads to:

  • Repeated validation failures
  • Longer filing cycles
  • Confusion for business owners
  • Increased dependence on technical specialists

The issue isn’t just the XBRL file — it’s how the financial data was structured upstream.

Structural Accuracy Starts With Your Accounting System

The most reliable way to avoid structural errors is to ensure your financial data is already clean, consistent, and well-structured before XBRL generation.

That means:

  • Financial statements generated directly from the system
  • Consistent account classifications
  • Clear links between statements and notes
  • Minimal manual intervention at year-end

Modern platforms like ccMonet are designed with this principle in mind. By combining AI-powered bookkeeping with expert review, ccMonet helps SMEs maintain structured, compliance-ready financial data — reducing the likelihood of structural issues surfacing during regulatory filings.

“Structurally Incorrect” Is a System Signal

Rather than seeing the error as a failure, it’s more useful to see it as a signal. It’s telling you that while the numbers may be right, the system producing them isn’t aligned with regulatory data requirements.

As XBRL becomes a standard part of Singapore’s compliance landscape, SMEs benefit most from accounting setups that prioritize structure — not just accuracy.

If XBRL filing feels harder than it should, the problem often isn’t your accountant or your numbers. It’s the system in between.

👉 Learn how ccMonet supports structured, compliance-ready accounting for Singapore SMEs at https://www.ccmonet.ai/