EFECTIVO RESTRINGIDO. Debe hacerse una distinción entre el efectivo sin restricciones y el efectivo restringido. La inclusión de este último dentro del activo corriente debe estar plenamente justificada.
Decreto 2160 de 1986 →In force
Article 33
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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