La adopción del estándar XBRL de la mano con la aplicación de las normas internacionales.

Abstract

In Colombia, the process of adopting International Financial Reporting Standards creates the opportunity to implement the XBRL or Extensible Business Reporting Language standard, which arises thanks to technological advances that seek greater transparency of information; It is used in the financial reporting process of companies and is of great importance in international markets because it allows informing different users through an electronic format that uses labels for each data present in the financial statements, enabling smart reports possible through of automation in the exchange of information.