Valoraciones y Provisiones. Para efectos de esta Sección, los activos se valorarán por su costo ajustado pero se computarán netos de su respectiva provisión. Las provisiones no serán deducibles de los activos.
(Decreto 0071 de 2002 artículo 8°)
Decreto 1070 de 2015 →In force
Article 2.6.1.1.4.8
Valoraciones Y Provisiones
Decreto 1070 de 2015 · por el cual se expide el Decreto Único Reglamentario del Sector Administrativo de Defensa.
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