Author: Teshabayev, Dilmurod Bokhodir ugli

Annotation: The article under discussion depicts new models for analysing the financial statements of organisations. The relevance of the problem under consideration is due to several factors at once: the rapidly changing needs of internal and external users of reporting, the trend towards unification of accounting standards, the processes of digitalisation and globalisation of the modern economy. The essence of the concept of digital reporting format XBRL, the format of aggregated accounting data showcases as well as the process of transition to these formats are considered in the article. The main advantages of integrating the above mentioned formats into accounting practice and the practice of analysing reports for their users are identified.

Keywords: financial statement, organisation, aggregated accounting data showcases, format XBRL, digitalisation, globalisation.

Pages in journal: 833 - 839