º ENTE CONTABLE. El ente contable lo constituye el comerciante como sujeto que desarrolla la actividad económica, sea persona natural o jurídica.
Decreto 2160 de 1986 →In force
Article 3
º Ente Contable
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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Text of the article
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Constitutional history
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