Standard Business Reporting (SBR) is developed as a standard for

Standard Business Reporting (SBR) is developed as a standard for Government Reporting in

Australia. Rather than using XBRL, the Australian Government created its own taxonomy of how

items need to be classified for reporting. The accounting, financial, and payroll software has the SBR

codes applied for all government reporting.

Required:

1. Identify how SBR works in Australia and list two main areas of Australian professional

accounting practices where the application of SBR is currently mandatory.

2. Explain the main aimed advantages for the preparers and the users of the SBR program in

Australia.

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