TAXONOMY XBRL TOWARDS A NEW STANDARD OF TRANSMISSION OF DIGITAL INFORMATION

Abstract

The target of this study is to know like the adoption of the taxonomy of Extensible Language of business Reports-XBRL, it would allow to the entities of the cooperative sector to improve its performance, knowing that this language of open standard allows the data exchange for the reports presentation, across a structure developed by International XBRL, fulfilling rules FRIS or so called Financial Reporting Instance Standards. For the study a survey was realized to 25 cooperatives in the city of Ambato, where it was possible to validate instrument of compilation of information across the analysis Factorial Exploratory taking as a result three factors that impel the application of this language and are: motivation of investment, transfer of data and interest towards new technology being its main items implementation, progress of the performance, data transmission and the standardization