ARTICULO 58. Ajustes. Antes de emitir estados financieros deben efectuarse los ajustes necesarios para cumplir la norma técnica de asignación, registrar los hechos económicos realizados que no hayan sido reconocidos, corregir los asientos que fueron hechos incorrectamente y reconocer el efecto de la pérdida de poder adquisitivo de la moneda funcional.
Decreto 2649 de 1993 →In force
Article 58
Ajustes
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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