How every module is built

Methodology
no shortcuts.

Every claim you read in deabaco rests on a traceable source. Every module cites its canon. Every error you find we fix publicly.

LATAM finance education is saturated with content that has no provenance. Courses that paraphrase books without citing them. Posts that repeat conclusions without verifying premises. Influencers who conflate opinion with analysis. deabaco is built against that practice.

In this document we show you exactly how: the five disciplines that separate a deabaco module from any other finance text in Spanish.

Traceable canon, not content out of thin air

Each module is built on a small set of carefully chosen authoritative references. We don't reinvent theory; we cite the people who established it.

docs/canon/international/ — universal references: Damodaran (NYU Stern), Mauboussin (Counterpoint Global), Koller (McKinsey), IFRS Foundation.
docs/canon/cl/, mx/, co/, pe/, ar/ — the LATAM-specific layer: Chile SII, Mexico SAT, Colombia DIAN, Peru SUNAT, Argentina AFIP, plus relevant CMF / Cofece / FNE / SBS norms.
Every citation points to a current canon entry. We do not cite stubs or drafts.

Verifiable citations at the bottom of each module

At the bottom of each module is a "Sources" block listing the specific citations backing the quantitative claims and frameworks used. It is not a decorative bibliography: each citation links to the original PDF or public source.

Damodaran Country Risk Premium (April 2026): per-country USD ERPs used in any cost-of-capital calculation.
Mauboussin Capital Allocation (2025 edition): the eight-mechanisms framework that anchors Pillar 6.
IFRS Foundation: the eight standards most relevant for CFOs (IFRS 3, 9, 15, 16, 19; IAS 19, 29, 36) with our own summaries and links to the original PDFs.

Editorial discipline — Levine / Mauboussin voice bar

Internal rule: before authoring or auditing a module, read three Matt Levine (Money Stuff) columns and one Mauboussin paper. If the module does not read at that density and clarity, it gets rewritten. No academic preambles, no lists-in-place-of-prose, no "it is important to note that".

Every quantitative claim carries a concrete figure and an attribution.
Every acronym is expanded on first use (P/E, A/D, LRP, PVM, ABC, CCC).
Every module uses Andina S.A. (Chilean FMCG, $200M, ~200 employees) as the recurring case, not ad-hoc invented examples.

Practitioner validation — the contributor program

CFOs with operating careers in LATAM contribute inline annotations on specific modules. They are not generic comments: each is practitioner judgment attributed to a named person with public LinkedIn and verifiable credential.

Every contributor has their own page (/columnistas/[slug]) with bio, credentials, and every annotation they have published on the platform.
The admin grants each contributor access only to specific modules they can comment on. Annotations are reviewed before they are visible to readers.
The rule is strict: we never attribute an opinion to a practitioner without their explicit authorisation for that specific instance.

Public errata — we correct in plain sight

If a number changed, if a rule was updated, if a contributor finds an imprecision, we fix it publicly with a visible changelog. A CFO's decisions are taken on current data; our responsibility is to keep them current.

Every module carries a "last reviewed" date at the foot.
When a canon source updates (Damodaran's CRP every January, SAT's Resolución Miscelánea every year, etc.), we review the modules that cite it and update.
Readers can report errata by email. The correction and the reader's credit appear in the module's changelog.

Examples of the canon backing each module

Four of the dozens of references each module cites when a claim demands it. The full set lives in docs/canon/ of the public repository and is refreshed whenever the source updates.

Damodaran · NYU Stern

Country Default Spreads and Risk Premiums

Updated April 2026. We use his per-country ERPs (Chile 6.01%, Mexico 7.55%, Colombia 7.98%, Peru 7.10%, Argentina 15.72%) in any cost-of-capital calculation.

Mauboussin · Morgan Stanley

Capital Allocation: Results, Analysis, and Assessment (2025)

November 2025 edition. Eight-mechanism capital-allocation framework and the five evaluation principles that anchor Pillar 6.

IFRS Foundation · IASB

IFRS 16 — Leases

The standard that eliminated the operating/finance lease distinction for lessees. Anchors the accounting treatment of leases in any module that touches adjusted EBITDA.

FNE · Chile

Horizontal Concentration Analysis Guide (2022)

The official guide from the Chilean competition authority. Anchors the Chilean M&A regulatory framework in Pillar 5 (notification thresholds, timelines, analytical framework).

Found an error?

If you spot a methodological imprecision, a broken citation, a number that no longer applies, or any factual mistake, write to us. We fix it, post a visible changelog at the bottom of the module with the date of the change, and credit you if you wish.

Report an erratum by email

We don't sell certainty. We sell traceable content. That's the only difference that matters when a CFO decides which source to base a real decision on.

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