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XBRL Filing

Extensible Business Reporting Language — a structured data format in which specified companies must file their financial statements with the Registrar of Companies, enabling machine-readable comparison across filings.

Related terms

  • Work-in-Progress (WIP) Valuation

    Valuing partially completed production — raw material, labour and overhead incurred so far — a judgment-heavy area in any manufacturing audit.

  • Working Paper

    The document that records the procedure performed, the evidence examined, and the conclusion reached — the primary record of audit work, reviewed and signed off before the file closes.

  • Zero-Rated Supply

    A supply (such as an export) on which GST is charged at 0%, with the supplier still entitled to claim input tax credit — distinct from an exempt supply.

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231 terms in total, or go deeper with working procedures and worked examples in the resource library.

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