Abstract
The issue of global transformation of the traditional format of accounting (financial) and non-financial reporting (in the form of PDF reports) into an interactive digital format of business reporting is relevant. The article is devoted to the analysis of domestic and world trends in the development of reporting of economic entities in the digital economy and identifying the prospects for using XBRL as the main digital format of business reporting. The research methodology is based on the application of a system of scientific methods: analysis and synthesis, induction and deduction, comparison, a systematic and logical approach and the method of analogies and groupings. As a result of the study, the trend in the development of reporting by economic entities is determined. The study justifies the strengthening of the role of information technology in the formation of new conceptual approaches to the disclosure of the information contained in it by synthesizing the elements of volumetric representation (using the method of “multidimensional space”) and modern IT platforms. A review of the use of the XBRL format as a world language for business reporting in international and Russian practice is conducted. Based on the analysis of global XBRL development initiatives actively discussed in the world community, it is concluded that the XBRL format has firmly taken the place of the main digital standard for the formation and disclosure of information by economic entities of leading world countries, and its further development is an inevitable future in solving the problem of creating a modern interactive digital format of business reporting of foreign and domestic companies. The research results can be used by a wide range of national regulators, investors and financial market participants, as well as international business and professional communities, with the practical transfer of all financial market participants to a single electronic format.
Highlights
The study justifies the strengthening of the role of information technology in the formation of new conceptual approaches to the disclosure of the information contained in it by synthesizing the elements of volumetric representation and modern IT platforms
Based on the analysis of global XBRL development initiatives actively discussed in the world community, it is concluded that the XBRL format has firmly taken the place of the main digital standard for the formation and disclosure of information by economic entities of leading world countries, and its further development is an inevitable future in solving the problem of creating a modern interactive digital format of business reporting of foreign and domestic companies
The research results can be used by a wide range of national regulators, investors and financial market participants, as well as international business and professional communities, with the practical transfer of all financial market participants to a single electronic format
Summary
XBRL как цифровой формат отчетности экономических субъектов: международный опыт и российская практика. Статья посвящена анализу отечественных и мировых тенденций развития отчетности экономических субъектов в условиях цифровой экономики и выявлению перспективы применения XBRL как основного цифрового формата бизнес-отчетности. В результате исследования определен тренд развития отчетности экономических субъектов. Проведен обзор применения формата XBRL как мирового языка деловой отчетности в международной и российской практике. На основе анализа глобальных инициатив по развитию XBRL, активно обсуждаемых в мировом сообществе, сделан вывод, что формат XBRL прочно занял место основного цифрового стандарта формирования и раскрытия информации экономическими субъектами ведущих мировых стран, а его дальнейшее развитие является неизбежным будущим в решении задачи создания современного интерактивного цифрового формата бизнес-отчетности зарубежных и отечественных компаний. В. XBRL как цифровой формат отчетности экономических субъектов: международный опыт и российская практика.
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