THE PROBLEM OF TRANSFORMATION OF IT SECURITY OF BANKS IN THE NEW CONDITIONS WITH THE AIM OF INCREASING ITS TRANSPARENCY FOR REGULATORY AUTHORITIES

Task. The article deals with the problem of the transition of financial market participants to the XBRL reporting data presentation format. The relevance of the topic is not in doubt, since the processes of globalization and integration within the framework of accounting reporting technology require changes in the preparation, transfer and subsequent analysis and control of such reporting. The results of the introduction of the XBRL format for non-credit financial institutions, the current state of the transition process of the banking sector of the economy to the transfer of reports in a new format, and technical support for such a transition are analyzed. The trends and developments of software development at the international level are studied and conclusions are drawn on the need to use international experience in the transition to the modern language of business reporting in the Russian Federation. Model. The article examines the current trends in software for working with the XBRL format, which allows combining the accumulated experience to adapt the format for the financial sector of the Russian economy. Summary. The use of XBRL business reporting language will ensure the comparability of financial statements and the possibility of using a full analysis based on a new architecture of electronic interaction of supervisory authorities and supervised institutions through the use of a uniform data reporting format, as well as continue work on converging the requirements of the national accounting and reporting system with international requirements . Practical importance. The practical significance of the article is that the conclusions and proposals are aimed at increasing the transparency of the financial sector. Originality. The analysis of the main trends in the field of structured data and software for working with business reporting are of direct practical importance in regulating the banking sector, as well as in the direction of improving the quality of business reporting data and the development of Russian XBRL jurisdiction.

XBRL