ARTICULO 102. Diferencia en cambio. La diferencia en cambio correspondiente al ajuste de los activos y pasivos representados en moneda extranjera, se debe reconocer como un ingreso o un gasto financiero, según corresponda, salvo cuando deba contabilizarse en el activo.
Decreto 2649 de 1993 →In force
Article 102
Diferencia En Cambio
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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