ARTICULO 36. Pasivo. Un pasivo es la representación financiera de una obligación presente del ente económico, derivada de eventos pasados, en virtud de la cual se reconoce que en el futuro se deberá transferir recursos o proveer servicios a otros entes.
Decreto 2649 de 1993 →In force
Article 36
Pasivo
Decreto 2649 de 1993 · por el cual se reglamenta la contabilidad en general y se expiden los principios o normas de contabilidad generalmente aceptados en Colombia
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