Ajuste de los inventarios . Para determinar el costo de ventas y el inventario final del respectivo mes, se deberá ajustar por el PAAG mensual, el inventario inicial poseído al comienzo del mes, registrando tal ajuste como mayor valor del inventario inicial y como contrapartida se deberá registrar un crédito a la cuenta corrección monetaria.
Decreto 2912 de 1991 →In force
Article 22
Decreto 2912 de 1991 · por el cual se reglamenta el sistema de ajustes integrales por inflación para efectos contables.
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