ARTICULO 101. Daciones en pago. Las ganancias o pérdidas provenientes de activos dados en pago de obligaciones, se determinan por la diferencia entre el costo neto en libros y el valor por el cual se entregaron.
Decreto 2649 de 1993 →In force
Article 101
Daciones En Pago
Decreto 2649 de 1993 · por el cual se reglamenta la contabilidad en general y se expiden los principios o normas de contabilidad generalmente aceptados en Colombia
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