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Технические науки

Publication date: 18.05.2018
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Zasukhin Kirill Aleksandrovich , студент
Mikhnev Ilia Pavlovich , Honored Worker of Science and Education, candidate of technical sciences, docent , associate professor
Volgograd Institute of Management, branch of FSBEI of HE "Russian Presiden-tial Academy of National Economy and Public Administration (The Presidential Academy, RANEPA)" , Волгоградская обл

«International financial reporting standard: basic concepts (XBRL) of the eXtensible Business Reporting Language»

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This article discusses the basic concepts of an extensible business reporting language (XBRL). The international experience of application, functionality of XBRL is presented and the comparative analysis of realization XBRL by means of the software in the different countries is given.