Repositorio Institucional Universidad EAFIT ::Examinando por Materia "ESTADOS FINANCIEROS

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Herramienta XBRL para reporte de estados financieros. Estudio de factibilidad
(Universidad EAFIT, 2017) Echeverri Jaramillo, Ricardo; Uribe de Correa, Beatriz Amparo; Gómez Salazar, Elkin Arcesio
The Financial Superintendence of Colombia (SFC) has been adopting international financial standards established for its management -- First, with the regulations for the implementation of the International Financial Reporting Standards (IFRS), which have been mandatory since 2015; and second, the XBRL standard for the reporting of quarterly interim financial statements and year-end closing, also mandatory since September 2016 -- This regulation created a new need in the Colombian market, which has been poorly covered by some few solutions, with high implementation costs in most cases, which then becomes a business opportunity for this niche, that reflects high growth, as long as the standard is extended to more organizations -- This feasibility study analyzes the different market variables, both technical and legal, environmental, organizational and financial, to establish the viability of developing this business plan, and how attractive this option can be among the range of the few alternatives, available and in development, that are available in the Colombian market