Caracterización de los cambios en los reportes financieros a partir de XBRL: Estudio de caso de una organización del Sector Asegurador

Abstract

The complexity of economic activity has indicated the need to homogenize the elaboration, management and reporting of financial information; Being this need resolved with the implementation of the technological standard XBRL. The XBRL, an extensible business reporting language, is the standard that enables internationally the electronic communication of financial data. The elaboration of this report implies a greater level of disclosure, which generates impacts on the operational and technological processes of the entities. Based on the above, based on a case study in the insurance sector, this work identifies the technological and conceptual changes caused in the process of generating financial information in XBRL; These changes have made the implementation of the XBRL language in Colombia a successful alternative for the generation, standardization and exchange of financial information in an understandable, relevant, reliable, and comparable manner that requires greater maturity to be removed from mere legal compliance A monitoring and control body.