ARTICULO 74. Obligaciones financieras. Las obligaciones financieras corresponden a las cantidades de efectivo recibidas a título de mutuo y se deben registrar por el monto de su principal. Los intereses y otros gastos financieros que no incrementen el principal se deben registrar por separado.
Decreto 2649 de 1993 →In force
Article 74
Obligaciones Financieras
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
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