Situación internacional del XBRL. Perspectivas de su aplicación en la economía cubana
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Fecha
2010-06-24
Autores
Más Arteaga, Iván
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Editor
Universidad Central "Marta Abreu" de la Villas
Resumen
La tecnología en general y la alta estandarización que se está llevando a cabo
a nivel mundial, obligan a las compañías a reemplazar sus antiguos métodos y
procesos de reportar sus resultados. Así pues frente a todos los avances se
presenta un lenguaje para el reporte de estados financieros denominado XBRL;
el cual está basado en los estándares de Internet, con el que los usuarios
pueden transformar y publicar tanto la forma de generar los reportes financieros
como la de los análisis de información en una manera más abierta y flexible.
Constituye un nuevo medio para reproducir el lenguaje financiero de las
empresas a nivel mundial, ya que representa múltiples beneficios para las
mismas lo que justifica el incremento de su uso.
Solo es posible comprender el surgimiento, desarrollo y difusión de XBRL si se
tiene en cuenta los procesos que ha sufrido la contabilidad a partir de la
consolidación de una economía globalizada apoyadas en las relaciones de
poder y sustentada sobre las infraestructuras informáticas puestas a
disposición de la optimización y aceleración del intercambio de información
para la toma de decisiones en las grandes empresas y centros de poder
mundial.
La economía y el sistema empresarial cubanos no están ajenos al desarrollo de
las tecnologías, dentro de los cuales, el caso específico de la distribución y
análisis de información contable financiera a través del XBRL no debe estar al
margen de este accionar en un mediano o largo plazo.
The technology in general and the high standardization that is carrying out at world level, forces to the companies to replace its old methods and processes of reporting its results. Therefore in front of all the advances he/she shows up a language for the report of financial denominated states XBRL; which is based on the standards of Internet, with which the users can transform and to publish the form so much of generating the financial reports as that of the analyses of information in a more open and more flexible way. It constitutes a new mean to reproduce the financial language from the companies to world level, since it represents multiple benefits for the same ones what justifies the increment of their use. Alone it is possible to understand the emergence, development and diffusion of XBRL if one keeps in mind the processes that it has suffered the accounting starting from the consolidation of a globalization economy supported in the relationships of power and sustained on the computer on infrastructures to disposition of the optimization and acceleration of the exchange of information for the taking of decisions in the big companies and centers of world power. The economy and the system managerial Cubans are not unaware to the development of the technologies, inside those which, the specific case of the distribution and analysis of countable financial information through XBRL should not be to the margin of this to work in a medium one or I release term.
The technology in general and the high standardization that is carrying out at world level, forces to the companies to replace its old methods and processes of reporting its results. Therefore in front of all the advances he/she shows up a language for the report of financial denominated states XBRL; which is based on the standards of Internet, with which the users can transform and to publish the form so much of generating the financial reports as that of the analyses of information in a more open and more flexible way. It constitutes a new mean to reproduce the financial language from the companies to world level, since it represents multiple benefits for the same ones what justifies the increment of their use. Alone it is possible to understand the emergence, development and diffusion of XBRL if one keeps in mind the processes that it has suffered the accounting starting from the consolidation of a globalization economy supported in the relationships of power and sustained on the computer on infrastructures to disposition of the optimization and acceleration of the exchange of information for the taking of decisions in the big companies and centers of world power. The economy and the system managerial Cubans are not unaware to the development of the technologies, inside those which, the specific case of the distribution and analysis of countable financial information through XBRL should not be to the margin of this to work in a medium one or I release term.
Descripción
Palabras clave
Contabilidad y Finanzas, Reporte de Estados Financieros, Lenguaje Financiero, Infraestructuras Informáticas