UDC 657.1.011.56
Authors
Kovalev A.E.
Abstract
To date, financial reporting has gone through several stages of development. The current stage concerns the use of the XBRL standard for maintaining an electronic reporting form. Reporting in the Russian Federation is provided in accordance with the XML standard, which refers to the previous stage. The article discusses the trends associated with the development of financial reporting forms. According to the author, these trends lead to the fact that at the next stage of development after XBRL, reporting should be provided in the form of special databases - data storeframes of a special form: storefront aggregated accounting data (WAUD). This direction will allow to realize when using reporting data all the advantages of a multidimensional data model and OLAP tools. The combination of WAUD and OLAP tools forms a multidimensional model of interactive financial reporting that opens up new rich opportunities for users to study the economy of an economic entity and removes the limitations associated with reporting at modern stages of development, including XML and XBRL. The use of interactive reporting based on a multidimensional data model eliminates the contradictions between information technologies in the economic field and reporting as an element of the accounting method
Keywords
financial statements, financial reporting forms, XML, XBRL, OLAP, data showcase, aggregate credential showcase, Garthner analytic pyramid.
