Many Singapore SMEs assume that submitting financial statements in PDF and submitting them in XBRL are essentially the same thing — just in different formats. This assumption is one of the main reasons XBRL filing catches companies off guard.
In reality, ACRA treats PDF and XBRL financial statements very differently, because they serve very different purposes.
PDFs are designed for people.
They allow readers — such as directors, shareholders, and bankers — to:
However, PDFs are largely static. ACRA cannot automatically test whether the numbers inside a PDF are logically consistent.
XBRL is built for systems, not humans.
When you submit XBRL:
ACRA uses XBRL to ensure financial data is complete, structured, and logically sound — not just visually correct.
This is where many SMEs get confused.
A PDF can:
But still fail XBRL validation because:
XBRL surfaces issues that PDFs simply don’t expose.
From ACRA’s perspective, XBRL enables:
This is why XBRL, not PDF, is the primary compliance format for most companies.
Large companies usually have standardized systems and internal controls. SMEs often rely on manual workflows, spreadsheets, and ad hoc adjustments.
As a result:
This makes the difference between the two formats feel harsh, even though the rules are the same for everyone.
Understanding the difference changes how you prepare for filing.
If your financial data:
Then both PDF and XBRL outputs align naturally.
Platforms like ccMonet help accountants generate Unaudited Financial Statements (UFS) from clean data, reducing gaps between human-readable reports and machine-readable filings.
XBRL doesn’t apply new accounting rules. It simply enforces them automatically.
When SMEs understand that PDFs and XBRL serve different purposes, XBRL stops feeling unfair — and starts feeling predictable.
With the right data foundation, both formats tell the same story, just to different audiences.
👉 Learn how structured, AI-assisted financial workflows support smoother ACRA filing at https://www.ccmonet.ai/
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