ARTICULO 46. Propósito. En desarrollo de las normas básicas, las normas técnicas generales regulan el ciclo contable. El ciclo contable es el proceso que debe seguirse para garantizar que todos los hechos económicos se reconocen y se transmiten correctamente a los usuarios de la información.
Decreto 2649 de 1993 →In force
Article 46
Propósito
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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