XBRL and financial information standards: a case success: university - enterprise - government in Universidad Autonoma de Bucaramanga
Article No.: 47, Pages 1 - 3
Abstract
In Colombia doesn't exist a digital exchange standard for financial information, the problem arises when the information is reported before regulation entities that asks enterprises for this information in different formats hardening their consolidation. This work describes the process developed by the Research Group Prisma from UNAB in concordance with his relationship with state organizations and with collaboration from an I+D organization for the progress in this country in XBRL (eXtensible Business Reporting Language) [4], and for the development of one of their products.
References
[1]
COLOMBIA. MINISTERIO DE HACIENDA Y CREDITO PÚBLICO. {en línea} Adopción de Estándares para Interoperar con los Sistemas de Información Financiera del Gobierno de Colombia y otras Entidades Internacionales. Bogotá D.C. 2006 {citado 28 de febrero de 2006} Disponible en Internet: http://serverlab.unab.edu.co/XBRL/workshop2006/pdf/press/RodolfoUribe_SIIF.pdf
[2]
XBRL INTERNATIONAL. {en línea} An Introduction to XBRL. New York, NY, 2006. {citado 15 de febrero de 2006}. Disponible en Internet: http://www.xbrl.org/WhatIsXBRL/
[3]
BONSÓN PONTE, Enrique. Los Estados Financieros en Internet. 1. ed. Madrid: Ra-Ma, 2001.284 p.
[4]
XBRL INTERNATIONAL DOMAIN WORKING GROUP. Extensible Business Reporting Language (XBRL) 2.1 RECOMMENDATION - 2003-12-31 + Corrected Errata - 2005-04-25. XBRL International Domain Working Group, 2005. p. 1.
[5]
XBRL INTERNATIONAL DOMAIN WORKING GROUP. Financial Reporting Taxonomies Architecture 1.0 Recommendation + Corrected Errata 2005-04-25. XBRL International Domain Working Group. 2005. p. 1.
[6]
XBRL INTERNATIONAL DOMAIN WORKING GROUP. Extensible Business Reporting Language (XBRL) 2.1 RECOMMENDATION - 2003-12-31 + Corrected Errata - 2005-04-25. XBRL International Domain Working Group, 2005. p. 16.
[7]
COLOMBIA, CONTADURÍA GENERAL DE LA NACIÓN. Modelo Instrumental: Procedimientos Relativos a la Presentación de Información. En: Plan General de Contaduría Pública modelo instrumental. Cap4.3 (2005): p. 7
Index Terms
- XBRL and financial information standards: a case success: university - enterprise - government in Universidad Autonoma de Bucaramanga
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Published In
September 2008
287 pages
ISBN:9781595939883
DOI:10.1145/1621087
- Conference Chair:
- Hendrik Macedo,
- General Chairs:
- Leila M. A. Silva,
- Eduardo Carrillo,
- Program Chair:
- Rogério P. C. do Nascimento
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Published: 10 September 2008
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EATIS08
EATIS08: Euro American Conference on Telematics and Information Systems
September 10 - 12, 2008
Aracaju, Brazil
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Overall Acceptance Rate 17 of 64 submissions, 27%
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