Intangibles Los activos intangibles son los que resultan ser los más relevantes y con mayor participación dentro de los estados financieros por las características de la actividad que realizan estas entidades. Hacen parte de activos intangibles, entre otros, las marcas, los derechos de 9890-1GdG-48P0-b9b8-481$-b9b8 Resoluci�n Firma Digital 2025-01-149411 afiliación y los derechos deportivos. 13 Artículo 10 de la Ley 1445 de 2011 Circular externa
Circular 100-000019 de 2026 →In force
Article 5.5.4.2
Circular 100-000019 de 2026 · Circular Externa 100-000019 de 2 de julio de 2026
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.