XBRL Reporting in the Conditions of Digital Business Transformation

Abstract

The concept implementation of business digitalization and completeness of information disclosure in accordance with international financial reporting standards presupposes the transition of Russian companies to reporting in XBRL format. The purpose of the study is limited by its conceptual problem and its definitions for the purposes of integrated reporting. The authors of the article also suggested the structure of the integrated reporting, including topics and the approximate composition of financial and non-financial indicators for the Russian companies. The basic conceptual advantages of XBRL format and its development prospects in the Russian practice have been formulated in the article.