The perspectives for the development of modern technologies for reporting of financial and non-financial information based on the XBRL standard

The aim of the project is to analyse the use of the XBRL (eXtensible Business Reporting Language) standard in reporting financial information and to assess the possibilities of its application in non-financial reporting. The results may be useful both for issuers preparing financial statements and sustainability reporting using XBRL tags and for statutory auditors who are required to verify the correctness of the tags used as part of their audit/assurance obligation. Additionally, the article may be of interest to regulators developing guidelines for the use of XBRL tags.