º. A QUIENES SE APLICA. Las personas, sociedades o entidades, obligadas a llevar libros de contabilidad, están obligadas a aplicar el sistema de ajustes integrales por inflación, conforme a las normas legales y reglamentarias que regulen la materia y las disposiciones que, de acuerdo con sus facultades, expidan las autoridades de vigilancia y control.
Decreto 2077 de 1992 →In force
Article 3
º
Decreto 2077 de 1992 · Por el cual se reglamenta el sistema de ajustes integrales por inflación para efectos contables y se dictan otras disposiciones
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