Главная страница » Публикации » 2020 » #3 (93) » XBRL as a new format for digital reporting of economic agents

XBRL as a new format for digital reporting of economic agents

XBRL as a new format for digital reporting of economic agents

Авторы

Халитова Альбина Закарьяновна
магистрант
Россия, Уфимский филиал Финансового университета при Правительстве
halitova-albina1999@yandex.ru
Растегаева Фания Саитовна
Доктор экономических наук, профессор кафедры бухгалтерского учета, аудита, статистики
Россия, Уфимский филиал Финансового университета при Правительстве
rfs-audit@hotmail.com

Аннотация

The presented scientific article raises the problem of transforming accounting (financial) statements into a qualitatively new digital format XBRL. The relevance of the problem under consideration is due to several factors at once: the rapidly changing needs of internal and external users of reporting, the trend towards unification of accounting standards, digitalization and globalization of the modern economy. The essence of the concept of the digital reporting format XBRL and the process of transition to this format are considered. The main advantages of integrating the XBRL format into accounting practice and reporting analysis practice for its users are revealed. An overview of the constraints in the transition to XBRL-format for both compilers and users of reporting is made. An assessment of the effectiveness and justification of the introduction of the digital XBRL format for different categories of economic entities, as well as the prospects for its implementation in the realities of the Russian economy is presented.

Ключевые слова

XBRL format, accounting (financial) reporting, transformation of accounting (financial) statements, digitalization.

Финансирование

The work was carried out within the framework of the event MMT-2020-05: I International competition of scientific articles for young researchers "Modern Management Technology - 2020" (Science and education on-line)

Рекомендуемая ссылка

Халитова Альбина Закарьяновна, Растегаева Фания Саитовна. XBRL as a new format for digital reporting of economic agents // Современные технологии управления. ISSN 2226-9339. — #3 (93). Номер статьи: 9318. Дата публикации: 29.12.2020. Режим доступа: https://sovman.ru/en/article/9318/

Authors

Khalitova Albina Zakaryanovna
undergraduate
Russia, Ufa branch of the Financial University under the Government
halitova-albina1999@yandex.ru
Rastegayeva Faniya Saitovna
Doctor of Economics, Professor of the Department of Accounting, Audit, Statistics
Russia, Ufa branch of the Financial University under the Government
rfs-audit@hotmail.com

Abstract

Keywords

Suggested citation

Khalitova Albina Zakaryanovna, Rastegayeva Faniya Saitovna. // Modern Management Technology. ISSN 2226-9339. — #3 (93). Art. #  9318. Date issued: 29.12.2020. Available at: https://sovman.ru/en/article/9318/


Only Russian

Print Friendly, PDF & Email

Читайте также






Библиографический список

  1. Brykin, A.V. Reporting in XBRL format: preparation experience [Otchetnost’ v formate XBRL: opyt podgotovki]// Corporate financial reporting. International standards. – 2016. -№3.
  2. Kalabikhina, I.E., Dosikov, V.S., Voloshin, D.A. Internal interested users of financial and integrated reporting of Russian companies [Vnutrenniye zainteresovannyye pol’zovateli finansovoy i integrirovannoy otchetnosti rossiyskikh kompaniy]// Problems of a market economy. – 2016. – No. 4. – p. 18-27
  3. Morozova, TV, Safonova, EG, Kalacheva, ON. Assessment of the impact of the XBRL format on the taxonomy of IFRS reporting [Otsenka vliyaniya na taksonomiyu MSFO-otchetnosti formata XBRL]// Azimuth of Scientific Research: Economics and Management. – 2018. – No. 2 (23). – from. 237-241.
  4. Nesterova, D.A. XBRL Standard: Transition Prospects for Russian Companies [Standart XBRL: perspektivy perekhoda dlya rossiyskikh kompaniy]// Economics and Business: Theory and Practice. – 2018. – No. 4. – p. 184-188.
  5. On the submission of reports to the IFC (MCC) in XBRL format [O sdache otchetnosti MFK (MKK) v formate XBRL]// [Electronic resource] URL: https://alstgroup.ru/about/informatsionnye-pisma/circular-133 Date of access: 05.12.2020
  6. XBRL in Russia: from taxonomies to ontologies [XBRL v Rossii: ot taksonomiy k ontologiyam]// [Electronic resource] URL: https: //bosfera.ru/bo/xbrl-v-rossii-ot-taksonomiy-k-ontologiyam Date of access: 05.12.2020
  7. About XBRL // [Electronic resource] URL: https://www.fasb.org/jsp/FASB/Page/SectionPage&cid=1176157087972 Date of access: 06.12.2020
  8. Consolidated financial statements in XBRL format // [Electronic resource] URL: https://www.pwc.com/si/en/services/assurance-and-audit/consolidated-financial-statements-in-xbrl-format1. html Date accessed: 05.12.
  9. XBRL financial statements // [Electronic resource] URL: https://ir.thomsonreuters.com/financial-information/sec-filings/xbrl-financial-statements Date accessed: 12/05/2020
  10. XBRL eXtensible Business Reporting Language TAD details // [Electronic resource] URL: www.tadviser.ru/index.php/Article:EXtensible_Business_Reporting_Language_(XBRL) Date of access: 06.12.2020