Independencia: se refiere a la característica con la que debe contar el Estándar Internacional de Reporte utilizado por la Entidad Empresarial, destacando la independencia que debe existir entre la Entidad Empresarial reportante y el Estándar Internacional utilizado.
Circular 100-000020 de 2026 →In force
Article 11.2.15
Circular 100-000020 de 2026 · Circular Externa 100-000020 de 2 de julio de 2026
The official text of this article is in Spanish and is shown as published by the Colombian authorities.
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Text of the article
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Constitutional history
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