Key points
ACRA’s closed taxonomy does not permit company-specific concepts, though presentation labels can be customised. Items may map directly, aggregate into one concept or split across several concepts. Use the closest appropriate concept when a precise match is unavailable, and reserve Others for items without a suitable relationship. Required footnotes explain aggregation or Others. A person familiar with the financial statements should review the mapping.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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