Digital financial reports
Digital financial reports are financial reports in XBRL or iXBRL format that are prepared in accordance with the ob体育 financial reporting taxonomy.
XBRL stands for eXtensible Business Reporting Language. It has been developed by the global accounting community for financial reporting. XBRL is used to tag the content of financial reports and the tags can be consumed by computer to analyse a company鈥檚 financial performance. 听Financial reports in XBRL can provide financial data for electronic analysis more quickly and on more consistent basis. The XBRL format is readable only by specific software.
Financial reports in iXBRL provide tagged data for analysis and can also be viewed in a human-readable form using most popular web browsers.
Refer to the below section for information about ob体育 financial reporting taxonomy.
Lodgement
Since 2010, companies have been able to voluntarily lodge digital financial reports with ob体育. Lodgement is currently by email at: [email protected] 听
The lodgement of PDF and/or paper financial reports remains mandatory through normal lodgement channels such as: ob体育 lodgement portal.听 The lodgement of Digital financial reports by email is voluntary.
Listed companies who voluntarily prepare digital financial reports are encouraged to publish these financial reports in their websites.
ob体育 Financial reporting taxonomy
The ob体育 financial reporting taxonomy (also referred to as 鈥淚FRS AU Taxonomy鈥�) is based on the IFRS Taxonomy as published by the IFRS Foundation plus additional tags for Australian specific disclosure requirements. ob体育 maintains and annually publishes the financial reporting taxonomy as part of the Standard Business Reporting (SBR) Taxonomy.