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

David Alberto Bedoya Londoño

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 revista › Artículo › revisión 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.

Título traducido de la contribución	Analysis of the evolution of the use of operational risk accounts in financial institutions in Colombia
Idioma original	Español
Páginas (desde-hasta)	5-21
Número de páginas	17
Publicación	Espacios
Volumen	39
N.º	9
Estado	Publicada - 1 ene 2018

Palabras clave

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

Acceder al documento

http://www.scopus.com/inward/record.url?scp=85062693552&partnerID=8YFLogxK

Huella Profundice en los temas de investigación de 'Análisis de la evolución del uso de las cuentas contables de riesgo operativo en las entidades financieras en Colombia'. En conjunto forman una huella única.

Citar esto

@article{5619993cd4bf42f58a1c5663652b9cc1,

title = "An{\'a}lisis de la evoluci{\'o}n del uso de las cuentas contables de riesgo operativo en las entidades financieras en Colombia",

abstract = "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.",

keywords = "Accounting disclosure, Entidades financieras, Financial entities, Operational Risk, Revelaci{\'o}n contable, Riesgo Operativo",

author = "{Bedoya Londo{\~n}o}, {David Alberto}",

year = "2018",

month = jan,

day = "1",

language = "Espa{\~n}ol",

volume = "39",

pages = "5--21 ",

journal = "Espacios",

issn = "0798-1015",

publisher = "Revista Espacios",

number = "9",

}

TY - JOUR

T1 - Análisis de la evolución del uso de las cuentas contables de riesgo operativo en las entidades financieras en Colombia

AU - Bedoya Londoño, David Alberto

PY - 2018/1/1

Y1 - 2018/1/1

N2 - 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.

AB - 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.

KW - Accounting disclosure

KW - Entidades financieras

KW - Financial entities

KW - Operational Risk

KW - Revelación contable

KW - Riesgo Operativo

UR - http://www.scopus.com/inward/record.url?scp=85062693552&partnerID=8YFLogxK

M3 - Artículo

AN - SCOPUS:85062693552

VL - 39

SP - 5-21

JO - Espacios

JF - Espacios

SN - 0798-1015

IS - 9

ER -