ARTICULO 1o. Objetivo. El Plan Unico de Cuentas busca la uniformidad en el registro de las operaciones económicas realizadas por los comerciantes con el fin de permitir la transparencia de la información contable y por consiguiente, su claridad, confiabilidad y comparabilidad.
Decreto 2650 de 1993 →In force
Article 1
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Decreto 2650 de 1993 · por el cual se modifica el Plan Unico de Cuentas para los comerciantes.
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Text of the article
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Constitutional history
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