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 SBR program in Australia. 3. Critically examine as to whether SBR experience in Australia is successful compared to XBRL reporting to deliver its expectations. Note : provide reference if possible