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 |
| Publicación | Espacios |
| Volumen | 39 |
| N.º | 9 |
| Estado | Publicada - 1 ene 2018 |
Huella dactilar
Palabras clave
- Accounting disclosure
- Entidades financieras
- Financial entities
- Operational Risk
- Revelación contable
- Riesgo Operativo
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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 revista › Artículo › Investigación › revisión exhaustiva
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
VL - 39
JO - Espacios
JF - Espacios
SN - 0798-1015
IS - 9
ER -