VALORES EN MONEDA EXTRANJERA. Los valores representados en moneda extranjera se deben ajustar a la tasa de cambio vigente al cierre del período. Cuando la diferencia sea positiva deben contabilizarse en utilidad no realizada por una cuenta de ajuste en cambio, que se presentará en los estados financieros dentro del patrimonio.
Decreto 2160 de 1986 →In force
Article 32
Decreto 2160 de 1986 · por el cual se reglamenta la contabilidad mercantil y se expiden las normas de contabilidad generalmente aceptadas.
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