Аннотация
The purpose of the study is to investigate the current trends in the development of financial reporting of entities in the context of digitalisation of the economy both at the domestic and global level. The prospects of using XBRL (eXtensible Business Reporting Language) as the main digital format for presenting business reporting were analysed. Methodology. In the work on this article were applied such scientific methods as analysis, collection and processing of primary data, statistical observation and comparison, comparative methods. Originality / value of the study - The study is of value and originality in the context of formation and presentation of financial statements in the Republic of Kazakhstan. The author's approach to this process is unique and has the potential to improve the efficiency and transparency of financial reporting in the country. Results of the study - The results of the study provide valuable information that can be used by various financial market stakeholders, namely national financial regulators in making decisions to develop and improve policies and regulations; to help investors make informed investment decisions; international financial market participants, forecasting currency fluctuations and making strategic decisions; professional associations.