ARTICULO 17. Prudencia. Cuando quiera que existan dificultades para medir de manera confiable y verificable un hecho económico realizado, se debe optar por registrar la alternativa que tenga menos probabilidades de sobrestimar los activos y los ingresos, o de subestimar los pasivos y los gastos.
Decreto 2649 de 1993 →In force
Article 17
Prudencia
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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