PERIODO CONTABLE. Por lo menos una vez al año, el 31 de diciembre, la empresa debe emitir información sobre su situación financiera y el resultado de sus operaciones, identificando la fecha de corte de la información y el período que cubre.
Decreto 2160 de 1986 →In force
Article 13
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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