The financial sector in Colombia after the implementation of the XBRL as a control tool.
The Extensible Business Reporting Language (XBRL) reached the Colombian financial sector from the obligations generated by the Financial Superintendence during the years 2015 and 2016, this group of entities being the first to approach this language widely in the country. This work starts from the o...
Autores principales: | , , |
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Formato: | Revistas |
Lenguaje: | Español |
Publicado: |
Universidad de Cartagena
2019
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Acceso en línea: | https://revistas.unicartagena.edu.co/index.php/panoramaeconomico/article/view/2640 |