Analysis of the evolution of the use of operational risk accounts in financial institutions in Colombia [Análisis de la evolución del uso de las cuentas contables de riesgo operativo en las entidades financieras en Colombia]
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...
- Autores:
- Tipo de recurso:
- Fecha de publicación:
- 2018
- Institución:
- Universidad de Medellín
- Repositorio:
- Repositorio UDEM
- Idioma:
- spa
- OAI Identifier:
- oai:repository.udem.edu.co:11407/6122
- Acceso en línea:
- http://hdl.handle.net/11407/6122
- Palabra clave:
- Rights
- License
- http://purl.org/coar/access_right/c_16ec