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