ACTIVOS CORRIENTES. Los activos corrientes comprenden el efectivo y otros recursos y derechos que razonablemente se espera convertir en efectivo, consumir o vender en un período que no exceda de un año.
Decreto 2160 de 1986 →In force
Article 31
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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