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Таксономия Taxonomy XBRL
XBRL стандарт подачи финотчетности
Open, freely available international standard of financial reporting submission under IFRS and US GAAP, to standardise information for further comparison and analysis.
Taxonomy МСФО электронный формат
IFRS Taxonomy
Digital business reporting under IFRS standards to comply with the unified data exchange format.
Таксономия Taxonomy XBRL
In 2017, the Verkhovna Rada of Ukraine amended the Law of Ukraine "On Accounting and Financial Reporting".
In 2020, companies shall present the IFRS financial statements for 2019 in Taxonomy XBRL format.
On 9 April 2021, the e-format of the UA XBRL Taxonomy IFRS 2020 was approved by the Financial Reporting System Management Committee.
2021 is a well-chosen year for the companies to assess their resources and technical capacity as well as to develop procedures to prepare the reporting in UA XBRL Taxonomy format.
What if deadlines are missed?
For violation of deadlines for submission of financial statements based on the Taxonomy of financial statements under international standards in a single electronic format, enforcement measures won't be applied in 2021.
Where to find e-format of UA XBRL Taxonomy?
On the official sites of NSSMC, the NBU, the Ministry of Finance of Ukraine and the Financial Reporting System. The hard copies of the annual financial statements, consolidated annual statements together with the audit report in 2020 and interim financial statements for 2021 shall be submitted by the National Bank of Ukraine to the Bank Supervision Department and published on the official bank website by 30 April 2021.
Therefore, as we speak, companies shall estimate their resource & technical capacity of XBRL adoption.
Reporting in XBRL format –

Care for an ad hoc service at the separate stage?
Recommendations for choosing software
E-registration of the company
Preparing and adjusting the financial statements in XBRL format
Validation of XBRL reporting
Submission of XBRL reporting to auditors for signing
Signing of reports by the enterprise
Description of the reporting preparation procedure/algorithm
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