DACIONES EN PAGO. Las ganancias o pérdidas provenientes del valor de los activos dados en pago se determina por la diferencia entre el valor neto en libros y el valor por el cual se entregó.
Decreto 2160 de 1986 →In force
Article 18
Decreto 2160 de 1986 · por el cual se reglamenta la contabilidad mercantil y se expiden las normas de contabilidad generalmente aceptadas.
The official text of this article is in Spanish and is shown as published by the Colombian authorities.
01
Text of the article
✓Verbatim text as it appears in the provision. Hard data, citable.
02
Constitutional history
Every Constitutional Court ruling that has reviewed this article, in chronological order. Follow how the doctrine evolved: each ruling links to its record.
This article has no constitutional review recorded in the Court’s graph. It may not have been challenged yet, or the challenge may not have reached a decision on the merits.