Below are some resources that may be useful for XBRL software providers.
Revised XBRL Filing Requirements (voluntary adoption till 15 Apr 2026, mandatory from 16 April 2026)
Taxonomy Files for ACRA Taxonomy 2026
- ACRA Taxonomy 2026 version 1.0 in ZIP format (ZIP, 494KB) (Last updated in February 2026) contains the actual ACRA Taxonomy 2026 files that software tools will use.
Sample XBRL Instance
- Sample XBRL Instance (ZIP, 43KB) (Last updated in February 2026) is a sample XBRL file which contains a company’s full set of financial statements in XBRL format in ACRA Taxonomy 2026.
ACRA Taxonomy 2026 in Excel Format
- ACRA Taxonomy 2026 v1.0 (Excel, 136KB) (Last updated in February 2026)provides a listing of taxonomy elements within the entry points within ACRA Taxonomy 2026 and the associated references for each element.
Taxonomy Architecture Guide
- The Taxonomy Architecture Guide 2026 (PDF, 1.9MB) (Last updated in February 2026) provides a technical introduction of ACRA Taxonomy 2026 that is useful for XBRL software providers.
Earlier XBRL requirements available till 15 Apr 2026
Taxonomy Files for ACRA Taxonomy 2022
- ACRA Taxonomy 2022 version 1.0 in ZIP format (ZIP, 503KB) contains the actual ACRA Taxonomy 2022 files that software tools will use.
Sample XBRL Instance
- Sample XBRL Instance (ZIP, 43KB) is a sample XBRL file which contains a company’s full set of financial statements in XBRL format using the Minimum Requirement List in ACRA Taxonomy 2022.
ACRA Taxonomy 2022 in Excel Format
- ACRA Taxonomy 2022 version 1.0 in Excel Format (Excel, 159KB) provides a listing of taxonomy elements within the entry points within ACRA Taxonomy 2022 and the associated references for each element.
Taxonomy Architecture Guide
- The Taxonomy Architecture Guide (PDF, 1.93MB) provides a technical introduction of ACRA Taxonomy 2022 that is useful for XBRL software providers.
