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.

Critically examine as to whether SBR experience in Australia is successful compared to XBRL reporting to deliver its expectations.

Note: you must provide the correct citation and reference for authentic sources used in evaluating the SBR reporting in Australia.