The following is a report on the results obtained from a research carried out in the city of Tulua, Valle del Cauca, Colombia; with regard to the applicability of the eXtensible Business Reporting Language (XBRL) international standard in Small- and Medium-sized Enterprises SMEs, which is in accordance with the international financial information standards and information assurance, which countries must adopt for the presentation of financial and non-financial information, by companies, nationally and globally, in order to improve their competitiveness, as well as their economic growth.