Efectos contables. El sistema de ajustes integrales por inflación produce efectos para la determinación del valor de los activos, los pasivos, el patrimonio, los resultados y las cuentas de orden, de las personas, sociedades o entidades sujetas al mismo.
Decreto 2912 de 1991 →In force
Article 2
Efectos Contables
Decreto 2912 de 1991 · por el cual se reglamenta el sistema de ajustes integrales por inflación para efectos contables.
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Text of the article
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Constitutional history
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