RENEGOCIACION DE PASIVOS. Las ganancias o pérdidas por descuentos o recargos originados en la renegociación de pasivos se deben registrar en el período contable en que se causen. TITULO IV. NORMAS TECNICAS APLICABLES A LOS ACTIVOS.
Decreto 2160 de 1986 →In force
Article 29
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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