UDC 657.1
Authors
Ermakova M.N., Gorodetskaya O. Yu.
Abstract
The influence of the methodology and organization of the accounting and control process on the formation of the structure of XBRL as a single language for the presentation of information about economic entities is disclosed. The effect of the requirements of the high-level logical model of XBRL on the requirements for the composition and presentation forms (algorithms) of individual indicators is shown. The technology of filling the XBRL data array from the data of modern accounting reports is presented.
Keywords
financial reporting, taxonomy, information support, communication, accounting account.
