Decreto 2160 de 1986 →In force

Article 27

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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PARTIDAS EXTRAORDINARIAS. Las partidas extraordinarias deben afectar los resultados del ejercicio, presentarse por separado en el estado de ganancias y pérdidas, y reunir las siguientes características

Cuantía significativa.

Naturaleza diferente a las actividades normales del negocio, y

Ocurrencia infrecuente.

Constitutional history

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See all of Decreto 2160 de 1986