XBRL como cadena de abastecimiento de la información financiera

Abstract

XBRL is a new universal language that allows the realization of intelligent reports so that information can be stored, processed, and transmitted through different types of applications and devices, in an environment in which different entities can easily communicate. This language is simply a more powerful and flexible version of XML, being compatible with any operating system and understood by any platform. In addition, the application of this language does not influence the accounting procedures or rules by which the entities are governed, since it easily adapts to the requirements of the same. The potential of XBRL is based on the creation of taxonomies, which represents the set of concepts related to each other, making it possible to determine what type of information should be present in a financial document. Through these taxonomies it is possible to carry out information transfers between different users. Currently there are several experiences in the world in terms of application of the XBRL language including the United States, Europe and Australia. Even in Latin American countries such as Chile, Uruguay, Colombia, there are projects to adopt this standard. However, in Ecuador the spread of XBRL is limited.