PRIMA EN COLOCACION DE ACCIONES. La prima en colocación de acciones, cuotas o partes de interés social, representada por el mayor importe pagado por el socio sobre el valor nominal del interés social, se debe registrar como superávit de capital.
Decreto 2160 de 1986 →In force
Article 70
Decreto 2160 de 1986 · por el cual se reglamenta la contabilidad mercantil y se expiden las normas de contabilidad generalmente aceptadas.
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Text of the article
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Constitutional history
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