°. Procedimientos contables. La Contaduría General de la Nación deberá establecer los procedimientos contables que deben aplicar las entidades encargadas de la revelación financiera del pasivo pensional.
Decreto 3056 de 2013 →In force
Article 9
Procedimientos Contables
Decreto 3056 de 2013 · por el cual establecen lineamientos en materia de elaboración de cálculo actuarial, reconocimiento y revelación contable del pasivo pensional y se dictan otras disposiciones.
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