USAGE OF XBRL AS A MEANS OF ORGANISATION AND VISUALIZATION OF INTERNAL REPORT
The article is devoted to the use of XBRL as a means of generating internal reporting and its visualization. XBRL has been the reporting format for some non-bank financial companies since 2018. A comparative analysis of the existing solutions for working with XBRL on the market was carried out, their shortcomings were revealed in the form of the inability to generate internal reporting and download reports in PDFformat. A solution was proposed for generating internal reporting using XBRL by expanding the official taxonomy of the Central Bank of the Russian Federation. The need to visualize XBRL reports in the form of tables using OLAP technology was identified. OLAP technology allows you to aggregate large amounts of data and subsequently provides users with the ability to view information in slices or in the form of cubes (hypercubes). The following XBRL extensions have been proposed for rendering: XBRL Dimensions and XBRL TableLinkbase. Each extension has its own peculiarities of forming tables for data visualization. In conclusion, the versatility of the XBRL format was noted both for the formation of regulatory and internal reporting, and as a data exchange format. In addition, the reliability of the XBRL format is separately noted, as well as the accuracy of the data provided in the XBRL format.