Lucero Benítez, Ángel María, and Mariela Andrea Trujillo Prada. “Disclosure of the XBRL Language by Public and Control Entities in Colombia”. Perspectivas 3, no. 9 (December 6, 2018): 46–51. Accessed October 30, 2026. https://revistas.uniminuto.edu/index.php/Pers/article/view/1708.