º. Modifícase el inciso 1º del artículo 3º del Decreto 4400 de 2004, el cual queda así: " Ingresos. Los ingresos son todos aquellos bienes, valores o derechos en dinero o en especie, ordinarios y extraordinarios, cualquiera sea su naturaleza y denominación, que se hayan realizado en el período gravable y susceptibles de incrementar el patrimonio neto de la entidad".
Decreto 640 de 2005 →In force
Article 2
º
Decreto 640 de 2005 · por el cual se modifica el Decreto 4400 de 2004.
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