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XBRL stands for Xtensible Business Reporting Language, a language used in computers to present financial statements such that they can be retrieved from online records and transferred directly to users such as auditors, regulators, financial analysts for various purposes. It provides major advantages in the preparation, analysis and communication of business information.
The uses of XBRL will achieve the objectives of faciliating conduct of business in Singapore, providing more value-added financail information and enhancing the regulatory environment with the improved clearness and timely propagation of relevant financial information.