Foreign businesses operating in Singapore take one of three structural forms, and XBRL/ACRA obligations differ sharply between them.
Branch of a foreign company
A registered branch is legally an extension of its foreign parent, not a separate Singapore entity. Branches generally follow accounts-filing requirements tied to their head office's own financial statements, rather than being treated identically to a locally-incorporated company for XBRL purposes.
Singapore-incorporated subsidiary
If the foreign business operates through a Singapore-incorporated subsidiary, that subsidiary is a Singapore company in its own right and files XBRL financial statements exactly like any other Singapore-incorporated company — subject to the same Full vs Simplified test and the same dormant/EPC exemptions.
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Representative office
A representative office is not a legal entity capable of profit-generating activity in Singapore and generally has no ACRA financial-statement filing obligation of the kind covered on this site — though it has its own separate registration and renewal requirements through Enterprise Singapore, outside the scope of XBRL filing.
The three structures above have genuinely different obligations. Before assuming a filing requirement does or doesn't apply, confirm which structure your Singapore presence actually is — this is not always obvious from how a business describes itself informally.