DISCLOSURE OF INFORMATION ON FIXED ASSETS FOR FORMATION OF REPORTING IN XBRL FORMAT
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2018, Vol 23, Issue 4
Abstract
The order of reporting and disclosure of information on fixed assets in the XBRL format is considered. The content and essence of the IFRS taxonomy is disclosed. The main disadvantages and advantages of presenting information in XBRL format are analyzed. The XBRL language is a new, innovative approach for the exchange of financial statements in digital form. Today, many organizations recognize XBRL as the future of reporting, as it is already gaining momentum in countries across Europe and is expected to become a worldwide reporting standard.
Authors and Affiliations
S. O. Kuznetsova, A. O. Borisenko
Keywords
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