JurídicoESEN

Article 92

Ajuste Anual Del Patrimonio

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

The official text of this article is in Spanish and is shown as published by the Colombian authorities.

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Text of the article

✓Verbatim text as it appears in the provision. Hard data, citable.

ARTICULO 92. Ajuste anual del patrimonio. El patrimonio al comienzo de cada período debe ajustarse con base en el PAAG. La cuenta de revalorización del patrimonio forma parte del patrimonio de los períodos siguientes para efecto del cálculo a que se refiere el inciso anterior.

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Constitutional history

Every Constitutional Court ruling that has reviewed this article, in chronological order. Follow how the doctrine evolved: each ruling links to its record.

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See all of Decreto 2649 de 1993