ANTICIPOS COMO MENOR VALOR DE LAS OBRAS. Los anticipos recibidos de clientes en los contratos de construcción para ejecución de obras, ya invertidos en éstas, deben presentarse deducidos del costo de las mismas.
Decreto 2160 de 1986 →In force
Article 42
Decreto 2160 de 1986 · por el cual se reglamenta la contabilidad mercantil y se expiden las normas de contabilidad generalmente aceptadas.
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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repealed (verif_articulado: deróganse los artículos 41, 42 y 43 del decreto 2160 de 1986) by decreto 2553/87 repealed by decreto 2553/87
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Constitutional history
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