XBRL en las instituciones españolas: concretando la transparencia con los datos interactivos
Pensar en nuevas aplicaciones para el sector privado no parece muy complicado, especialmente para detectar riesgos en contrataciones con empresas poco conocidas o agilizar
la respuesta para la concesión de créditos analizando la entidad bancaria los datos de las cuentas anuales del demandante de forma mucho más rápida y eficiente.
José Meléndez Pineda, Colegio de Registradores
Julio 2012
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XBRL and Integrated Reporting. The Spanish Accounting Association Taxonomy approach
Recently, the International Integrated Reporting Council (IIRC) developed a Discussion Paper (DP), offering initial proposals for the development of an International Integrated Reporting Framework, combining and connecting financial and non-financial information, including past and future information and outlining the next steps towards its creation and adoption. Among different aspects and elements of a future integrated report, the DP develops the idea of a report supported by XBRL (eXtensible Business Reporting Language). The aim of this article is to explain the proposal made to the IIRC by the Spanish Accounting and Business Administration Association (Asociación Española de Contabilidad y Administración de Empresas, AECA), of a taxonomy for integrated reporting. In that proposal, the Association made use of the most recent technical developments of XBRL, which are briefly discussed in the first part of the article.
Javi Mora Gonzálbez, Asociación XBRL España
María Mora Rodríguez, AtoS
May 2012
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Estado del arte de los proyectos XBRL en España
Artículo publicado en la revista del Instituto de Contadores Públicos de Nuevo León (México). En dicho artículo se detallan los proyectos XBRL que existen en España.
Ignacio Boixo, Relaciones Internacionales de XBRL España
Javi Mora, Gerente de XBRL España
Diciembre 2011
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XBRL projects in Spain
In the last few years XBRL has become a reality in
Spain. Since 2004, the year the national jurisdiction
was established, more than thirty known taxonomies
have been created, and right now are being
used by supervisors, and around 2.000.000 XBRL
instances are available on the web. From the very
beginning, the commitment of national supervisors
such as the Spanish Securities Commission, the
Bank of Spain or the Registrars Association of
Spain, as well as private entities has enabled the
creation of one of the largest collections of financial
information in XBRL in Europe.
Carlos Cano, President of XBRL Spain
November 2011
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Lenguaje XBRL: ventajas para todos
Utilizar el lenguaje XBRL no es más complicado que intercambiar una fotografía digital
por correo electrónico y, sin embargo, supone múltiples ventajas para las empresas,
que pueden, entre otras, reducir el tiempo y esfuerzo de solicitar y obtener
un crédito en una entidad bancaria y publicar sus datos financieros
para así atraer a inversionistas y mejorar sus condiciones de financiación.
Carlos Cano, Presidente de la Asociación XBRL España
Septiembre 2011
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XBRL: extensible Business Reporting Language
El XBRL es un formato estándar que permite intercambiar la información financiera de las empresas
(balance, cuenta de pérdidas y ganancias, cash flow, etcétera) usando los mecanismos más habituales de
Internet como la web y el correo electrónico. Utilizar XBRL no es más complicado que intercambiar una
fotografía digital por correo electrónico y supone una mejora tangible en la recolección e introducción
de información en los sistemas de análisis fundamentales para los analistas.
Carlos Cano, Presidente de la Asociación XBRL España
Julio 2011
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La hora de XBRL: las empresas españolas depositan sus cuentas con el nuevo estándar
Si los resultados se miden cuantitativamente, el éxito
ha sido muy significativo y ha permitido disponer
durante el primer año de su aplicación de aproximadamente
600.000 depósitos de cuentas del
ultimo ejercicio económico presentados en formato
XBRL, llegando el depósito digital al 70%
del total presentado.
José Meléndez Pineda, Colegio de Registradores
Abril 2010
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El desarrollo de XBRL en España. Balance de una década
A punto de cumplirse los díez años desde su introudcción en España, XBRL ha alcanzado un nivel de desarrollo que ha situado
a la jurisdicción española en la vanguardia internacional. En estas líneas ofrecemos un balance resumido de esta primera década en la que identificamos seis etapas:
Consecución de una masa crítica de participantes para el establecimiento de una jurisdicción (etapa pre-jurisdiccional),
formación de una jurisdicción provisional, establecimiento de una jurisdicción definitiva, desarrollo de taxonomías,
producción generalizada de informes financieros en XBRL y explotación-utilización de los mismos.
Enrique Bonsón, Universidad de Huelva
Publicado en la revista de AECA, núm. 91, 2010
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Publishing XBRL as Linked Open Data
The XML Business Reporting Language (XBRL) is a standard for business and financial information reporting. It is based on XML so
instance documents based on XBRL, e.g. a quarterly report, are highly constrained by the XML document-oriented nature. This makes
more difficult to perform queries that mix information from filings from different dates, companies, or accounting principles than
with a formalism based on a graph model instead of a tree model. Semantic Web technologies provide a graph model that facilitates
mashing-up different XBRL sources. We have put into practice this approach mapping the XBRL filings available from the SEC's EDGAR
program to Resource Description Framework (RDF) and the XML Schema taxonomies these filings are based on to Web Ontology Language (OWL).
The resulting semantic metadata, though highly tied to the XML structure it is mapped from, benefits from Semantic Web technologies and
tools in order to facilitate integration and cross-querying, even together with other parts of the Web of Linked Data.
Roberto García, Universitat de Lleida
Rosa Gil, Universitat de Lleida
Abril 2009
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XBRL EN LAS CUENTAS ANUALES: LOS DATOS FINANCIEROS "INTERACTIVOS" LLEGAN AL REGISTRO MERCANTIL
La reciente publicación de la
Orden Ministerial
JUS/206/2009, entre sus múltiples
detalles sobre organización y
modalidades del depósito de cuentas,
ha incorporado un tema nuevo: la utilización
de XBRL como lenguaje para
la presentación digital de cuentas, ya
sea presencial o telemática, en el
Registro Mercantil.
José Meléndez Pineda, Colegio de Registradores
Marzo 2009
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Implementing XBRL Successfully by Mandate and Voluntarily
Initial skepticism regarding the utility of XBRL
(eXtensible Business Reporting Language) is over,
and the time for implementation is here. As one of a
family of XML languages, XBRL is becoming a
standard means of electronically communicating
information among businesses, banks, and
regulators. XBRL is being developed by an
international nonprofit consortium
of approximately 450 major companies,
organizations, and government agencies.
Enrique Bonsón, University of Huelva
Virginia Cortijo, University of Huelva
Tomás Escobar, University of Huelva
Francisco Flores, University of Huelva
January 2009
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Towards the global adoption of XBRL using International Financial Reporting Standards (IFRS)
XBRL is a language based on XML for the electronic communication of business information.
It is designed to improve the exchange, aggregation and analysis of corporate data requiring disclosure, through a unique tagging structure that provides interoperability.
But, the proliferation of a multitude of XBRL taxonomies, based on different accounting principles, can risk the objectives of standardization,
comparability and re-usability of the information that is sought with XBRL. It is therefore essential to develop global accounting standards as a unique foundation on which
the XBRL taxonomies can be established, so that it becomes possible to compare the financial information originating from various countries.
Along these lines, the International Financial Reporting Standards (IFRS-GP) taxonomy was created to establish a common ground for international firms and create a platform
that would enhance the benefits of XBRL. This paper examines whether the IFRS-GP taxonomy, at its current state, adequately covers European companies'
dissemination practices and strengthens the benefits of XBRL. Our results provide implications for the evaluation of the effectiveness of the IFRS-GP taxonomy and
shed light on directions that may lead to the improvement of this taxonomy.
Enrique Bonsón, University of Huelva
Virginia Cortijo, University of Huelva
Tomás Escobar, University of Huelva
December 2008
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A Semantic Based Collaborative System for the Interoperability of XBRL Accounting Information
The annual accounts and other financial information of big companies is being worldwide standardized.
The open standard that allows this standardization is XBRL, an XML vocabulary for exchanging financial information.
In return for this initiative, the existence of different accounting standards in each country makes necessary to define specific XBRL taxonomies for each kind of
accounting report, making the extraction of homogeneous information from different taxonomies difficult. This project seeks to incorporate a new level of abstraction
through OWL ontologies, allowing the users of accounting reports to compare and exchange financial reports drawn up according to different standards.
In addition, we propose a collaborative web environment through which experts in the Accounting domain will update the knowledge base of the system.
Sheila Méndez Núñez, University of Oviedo
Javier de Andrés Suárez, University of Oviedo
Jose Emilio Labra Gayo, University of Oviedo
Patricia Ordóñez de Pablos, University of Oviedo
September 2008
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Metadata language for online identification: an XBRL international project
This paper sets out to describe how the XBRL-GDI project (eXtensible Business Reporting Language - General Data of Identification), has responded to a need for the online identification of persons and entities of all types, in a pre-existing environment characterised by the heterogeneity of systems and channels of communication. The democratic structure of the GDI Working Group, together with the intensive use of technological means of communication between members, has enabled the project to be successfully completed. The increasing utilisation of XBRL in various administrative and business fields, including at high levels, serves as an endorsement of the XBRL-GDI project.
Enrique Bonsón-Ponte, University of Huelva
Tomás Escobar Rodríguez, University of Huelva
Francisco Flores Muñoz, University of Huelva
July 2008
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XBRL: Overcoming the Skepticism of Global Regulators
According to XBRL International, XBRL (eXtensible Business Reporting Language) is a technology that supports the representation, use, and transmission of business information from companies to their different regulatory bodies and to end users of these data. This process has implications for information professionals and the companies that supply them with corporate financial data. The so-called markup or metadata languages have generated great interest among academicians and practitioners involved with online information exchange systems. In a business environment, users who are going to exchange information meet and define a taxonomy. The technical advantages of XBRL have been well-received by organizations that until now have been managing their business information by more rudimentary methods. Due to these efforts, and despite initials skepticism, many XBRL projects have been conducted with success. As many projects properly end, the next step is to start working in new reporting frameworks.
Enrique Bonsón-Ponte, University of Huelva
Tomás Escobar Rodríguez, University of Huelva
Francisco Flores Muñoz, University of Huelva
April 2008
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XBRL, el lenguaje para el nuevo Plan General Contable
La tendencia a la eliminación del papel en todos los parámetros empresariales dio lugar a la aparición de XBRL, un lenguaje que permite el intercambio electrónico de informaicón contable y financiera que han de realizar las empresas.
Sus ventajas se extienden eficazmente tanto a las grandes empresas como a las PYMES.
Magdalena LLano Huidobro, FUNDETEC
Marzo 2008
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XBRL: LA UTILIDAD DE UN ESTÁNDAR
Seguramente no habrán oído hablar hasta hoy de algo tan extraño como XBRL. Si damos a conocer el significado de estas siglas el panorama no mejora mucho: eXtensible Business Reporting Language.
Sucintamente, se trata de un lenguaje estándar para transmitir información económico-financiera, basado en XML pero con reglas y herramientas de desarrollo y validación propias.
José Meléndez Pineda, Colegio de Registradores
Febrero 2008
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XBRL, acercando las pymes a los mercados del futuro
La pyme del siglo XXI tiene en los estándares la llave para mejorar sus
flujos de información económico/financiera abordando tres factores clave:
Reducción de costes, internacionalización y ventajas competitivas ante el problema
de la "selección adversa".
Enrique Bonsón Ponte, Universidad de Huelva
Ignacio Boixo Pérez-Holanda, Banco de España
Tomás Escobar Rodríguez, Universidad de Huelva
Francisco Flores Muñoz, Universidad de Huelva
Diciembre 2007
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Sub-Optimality of Income Statement-Based Methods for Measuring Operational Risk under Basel II:
The New Basel Capital Accord (Basel II) was created with the intention of establishing a framework in which financial entities can manage their risks in a more detailed
and efficient way. Within this general reform movement, Operational Risk emerges as a fundamental variable. OR can be managed by three alternative methods: the Basic
Indicator Approach, Standard Approach and Advanced Measurement Approach. The choice of which method to adopt has become of supreme interest for senior banking managers.
This study analyzes the exactitude of the underlying implicit hypotheses that support each method, distinguishing between income statement based methods and the management
accounting based method. In the present study the non-optimum character of the two Income Statement-based methods is empirically confirmed, in the light of the data provided
by Spanish financial entities.
Enrique Bonsón-Ponte, University of Huelva
Tomás Escobar Rodríguez, University of Huelva
Francisco Flores Muñoz, University of Huelva
November 2007
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Analysis of XBRL documents representing financial statements using Semantic Web Technologies
This paper presents an approach to analyze XBRL documents using
semantic web technologies. The system takes an XBRL document and converts
its information into RDF files. The obtained files are merged with an OWL
ontology describing financial information domain. The system enables the
formulation of SPARQL queries over the generated data which facilitate the
analysis of the financial information. Currently the system has been applied to
the XBRL reports generated by the Spanish Securities Commission.
Sheila Méndez Núñez, University of Oviedo
Jose Emilio Labra Gayo, University of Oviedo
Javier de Andrés Suárez, University of Oviedo
Patricia Ordóñez de Pablos, University of Oviedo
October 2007
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Overview of XBRL technologies for decision making in Accounting Information Systems
XBRL (eXtensible Business Reporting Language) is a language for the electronic communication of business
and financial data based on XML (eXtensible Markup Language). Compared with paper based or other previous
adhoc EDI (Electronic Data Interchange) technologies, XBRL provides major benefits in the preparation,
analysis and communication of business information. Those benefits include cost savings, greater efficiency,
accuracy and reliability to all activities involved in supplying or using financial data. This paper provides
an overview of XBRL technologies and how it is applied to decision making in several financial areas. It also
covers some possible extensions with the semantic Web and Web services as future challenges.
Eva Reyes, Buckinghamshire County Council, UK
Daniel Rodríguez, Universidad de Alcalá, Depto. de Ciencias de la Computación
Javier Dolado, Universidad del País Vasco, Depto. de Lenguajes y Sistemas Informáticos, Facultad de Informática
September 2007
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The role of metadata language implementation in the European banking supervision network
The mark-up language eXtensible Business Reporting Language
(XBRL) has been chosen by the Committee on European Banking Supervision
(CEBS), which reports to the European Central Bank (ECB), as the medium
of communication between financial entities and national supervisory
authorities, after considering the special features involved in the functioning of
the network comprising these entities. This system of communication makes it
possible for the various national authorities to collaborate in promoting the
stability and solvency of the financial system at the European level. The
construction of the new system has involved a collaborative framework in
which both the operating practices and the highest-level standards are
becoming uniform, making XBRL an element that is actively stimulating
cooperation between entities that work in this network. The present study
reviews the explicit benefits of the incorporation of this type of technology in
such networks, and how the fact that the incorporation of technology implies
consensus is enabling these networks to evolve into more cooperative
groupings, and to increase their visibility.
Enrique Bonsón-Ponte, University of Huelva
Tomás Escobar Rodríguez, University of Huelva
Francisco Flores Muñoz, Universityd of Huelva
September 2007
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XBRL como nuevo lenguaje para la comunicación de las cuentas públicas
El lenguaje de marcas eXtensible Business Reporting Language (XBRL) está
siendo utilizado en la actualidad como medio de comunicación eficiente por
parte de diferentes organismos reguladores, como es el caso de Banco de España,
Comisión Nacional del Mercado de Valores, Instituto de Contabilidad y
Auditoría de Cuentas y Registradores de España, entre otros.
Ahora, a raíz de la apuesta de la Intervención General de la Administración
del Estado (IGAE) por la utilización de este nuevo estándar para expresar la
información contable según las nuevas Instrucciones de Contabilidad de las
Entidades Locales (Órdenes), la Cámara de Cuentas de Andalucía, en colaboración
con la Universidad de Huelva, desarrollará un proyecto que extiende dicho
esfuerzo previo, utilizando XBRL para expresar la información anterior a la
entrada en vigor de la nueva normativa contable pública. El objetivo, facilitar
al ciudadano información de calidad en el formato que posee óptimas ventajas
tecnológicas.
José Luis Valdés Díaz, Cámara de Cuentas de Andalucía
Encarnación Villegas Periñán, Cámara de Cuentas de Andalucía
Tomás Escobar Rodríguez, Universidad de Huelva
Francisco Flores Muñoz, Universidad de Huelva
Julio 2007
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XBRL-GL, de los estados financieros a la información sobre transacciones
Los autores parten del análisis del lenguaje XBRL (eXtensible Business Reporting Language),
que ha supuesto una revolución al lograr homogeneizar la transmisión del reporting financiero entre entidades,
para llegar al XBRL-GL (General Ledger, o XBRL para el Libro Mayor) que intenta capturar mediante el estándar XBRL
la información a nivel de Libro Mayor y transaccional. Este último permite llevar al extremo la accesibilidad de la
información, y se convierte en la mejor materia prima para la gestión y la transparencia de las organizaciones.
Enrique Bonsón Ponte, Universidad de Huelva
Tomás Escobar Rodríguez, Universidad de Huelva
Francisco Flores Muñoz, Universidad de Huelva
Febrero 2007
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XBRL taxonomies and OWL ontologies for investment funds
The analysis of investment funds information requires the availability of homogeneous, both up-to-date and historical
information of the funds considered, which is usually generated and provisioned by different parties and in
heterogeneous formats. In this context, the gathering and integration of information from disparate,
heterogeneous sources becomes a key task that can be considerably eased by the availability of explicit
and shared information models. Furthermore, the analysis process leads to the generation of analytic,
added-value information, whose consumption by other parties can also benefit from the existence of agreed
information models. In this paper, we present our work on building explicit information models for
investment funds in the Spanish market. In particular, we present an XBRL taxonomy for investment funds and
a generic translation process of XBRL taxonomies into OWL ontologies that has been applied to the investment funds
taxonomy in order to obtain an OWL ontology of funds. Furthermore, we discuss the relative benefits of using OWL
ontologies or XBRL taxonomies for the exchange and analysis of investment funds information.
Rubén Lara, Tecnología, Información y Finanzas, Madrid
Iván Cantador, Universidad Autónoma de Madrid
Pablo Castells, Universidad Autónoma de Madrid
November 2006
New Technical and Normative Challenges for XBRL: Multidimensionality in the COREP Taxonomy
The New Basel Capital Agreement, known as Basel II, requires some notable changes in the systems of measurement and control
of risks of credit entities and investment firms. It introduces new concepts and requirements. The systems of risk management
to which the Framework or Agreement makes reference can be implemented in various degrees of sophistication. By measuring the
different exposures to risk with greater accuracy, a more advanced system offers such firms and entities the prospect of needing
less own funds and using increased financial leverage over secure bases. The national Supervisors, in the various central banks,
must approve the systems and instruments established. The new reporting tool that is destined to fulfil this function, for the
moment in the context of the European Union only, is the COREP-XBRL Taxonomy. This is based on the mark-up language of the
business world, the eXtensible Business Reporting Language, and makes use of the concept of Multidimensionality. This concept
is being incorporated into the XBRL specification currently in force, since it is necessary for the structure of the new reporting
model that is required.
Ignacio Boixo, XBRL Spain
Francisco Flores, University of Huelva
May 2005
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Economic and Financial Information Management and the Semantic Web
Economic and financial information has critical value for all kinds of institutions. An effective
generation, gathering, integration and analysis of such information is a key success factor for any
business and, therefore, requires techniques that reduce the current burden of dealing with big volumes
of rich information. While the information integration problem is common to all business areas, it becomes
apparent in the financial area, where information coming from multiple sources has to be homogenized in
order to facilitate analysis and to provide a uniform view of the business e.g. via a balance scorecard.
In addition, financial information is subject to official supervision e.g. by central banks. As a consequence,
the required information has to be obtained, homogenized following the supervisor rules, and validated,
guaranteeing its quality. In this paper, we present part of our experience in the use of semantic Web
technologies for the management of economic and financial information and the problems encountered.
In addition, we briefly introduce XBRL, a language that has gained a big momentum for business reporting, and
compare the paths followed by the XBRL community and the semantic Web community.
Rubén Lara, Tecnología, Información y Finanzas (TIF), Madrid
Borja Foncillas, Tecnología, Información y Finanzas (TIF), Madrid
May 2005
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XBRL, una herramienta para la transparencia y reducción de la carga informativa. Los trabajos de la Asociación XBRL España
Revista de Estabilidad Financiera 8. 22 páginas.
Manuel Ortega, Banco de España
2005
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Semantic Web Technologies for Economic and Financial Information Management
The field of economy and finance is a conceptually rich domain where information is complex,
huge in volume and a highly valuable business product by itself. Novel management techniques are
required for economic and financial information in order to enable an efficient generation,
management and consumption of complex and big information resources. Following this direction,
we have developed and ontology-based platform that provides a) the integration of contents and
semantics in a knowledge base that provides a conceptual view on low-level contents,
b) an adaptive hypermedia-based knowledge visualization and navigation system and
c) semantic search facilities. We have developed, as the basis of this platform, an ontology for the
domain of economic and financial information.
Pablo Castells, Universidad Autónoma de Madrid
Borja Foncillas, Tecnología, Información y Finanzas (TIF), Madrid
Rubén Lara, Digital Enterprise Research Institute (DERI) Innsbruck
Mariano Rico, Universidad Autónoma de Madrid
Juan Luis Alonso, Tecnología, Información y Finanzas (TIF), Madrid
May 2004
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CORRESPONDENCIAS ENTRE TAXONOMÍAS XBRL Y ONTOLOGÍAS EN OWL
Todo documento XBRL contiene cierta información semántica que se representa mediante XML Schema
y Xlink. Sin embargo estos mecanismos no fueron creados con el objetivo de dar cuenta de información de
este tipo. Por ello pueden plantearse correspondencias entre taxonomías XBRL y
ontologías de conceptos en OWL.
Unai Aguilera, Universidad de Deusto
Joseba Abaitua, EmergiaTech
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HACIA UN XBRL SEMÁNTICO
Este artículo analiza las ventajas de dotar de una o varias capas semánticas a la información
financiera representada mediante taxonomías en XBRL, con las que se aportarían mayor capacidad
de razonamiento y de cobertura conceptual. Se muestran ejemplos sencillos de servicios webbancarios
que la semántica haría posibles.
Jorge García, Universidad de Deusto
Unai Aguilera, Universidad de Deusto
Joseba Abaitua, EmergiaTech
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XBRL, UN LENGUAJE PARA EL INTERCAMBIO DE INFORMACIÓN FINANCIERA
XBRL como sistema de conexión entre oferentes y demandantes de información.
La conexión de los avances informáticos y de las telecomunicaciones registrados en
la última década del siglo pasado significó un crecimiento
exponencial en las capacidades de generación, difusión
y mantenimiento de información.
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XBRL: un idioma financiero universal
La información financiera está desarrollando su lingua franca particular,
el XBRL, un lenguaje único en el que los datos significan lo
mismo en cualquier idioma, en cualquier ordenador, para cualquier persona.
El Banco de España es uno de sus principales valedores.
Federico Flórez, Director de Sistemas de Información del Banco de España
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