LIMITACION EN CUENTAS DE ORDEN. Las cuentas de orden no se deben emplear como un sustituto para omitir el registro de pérdidas contingentes que exigen la creación de provisiones, de acuerdo con las normas técnicas pertinentes. TITULO IX. DISPOSICIONES FINALES.
Decreto 2160 de 1986 →In force
Article 94
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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