Análisis de la evolución del uso de las cuentas contables de riesgo operativo en las entidades financieras en Colombia

Resultado de la investigación: Contribución a una revistaArtículoInvestigaciónrevisión exhaustiva

Resumen

Operating risk has been implemented in financial institutions in Colombia since 2007 with the requirements of the SARO, among the requirements is the accounting disclosure of losses generated by this type of risk, therefore it is necessary to perform an analysis of its evolution and how it has been the use of operational risk accounts in financial institutions in Colombia, particularly in Banks, Pension Funds and Fiduciaries.

Idioma originalEspañol
PublicaciónEspacios
Volumen39
N.º9
EstadoPublicada - 1 ene 2018

Huella dactilar

Financial institutions
Operational risk
Colombia
Accounting disclosure
Pension funds

Palabras clave

  • Accounting disclosure
  • Entidades financieras
  • Financial entities
  • Operational Risk
  • Revelación contable
  • Riesgo Operativo

Citar esto

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Análisis de la evolución del uso de las cuentas contables de riesgo operativo en las entidades financieras en Colombia. / Bedoya Londoño, David Alberto.

En: Espacios, Vol. 39, N.º 9, 01.01.2018.

Resultado de la investigación: Contribución a una revistaArtículoInvestigaciónrevisión exhaustiva

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