The exchange of information is one of the pillars of the digital age and in the public sector is now a priority especially when we refer to financial information, which should not be only standardized in the local environment but must also adapt to international standards due to the mandatory adoption of the IFRS. Around the world a common language for information exchange has been taking strong to give solution to this need, XBRL, which has been used as a standard for handling financial information in several countries due to its flexibility and effectiveness. Thus, it becomes necessary to make an approach to the adoption of this language for describing financial reports used in Colombia.