ARTICULO 85. Valorizaciones. Las valorizaciones representan el mayor valor de los activos, con relación a su costo neto ajustado, establecido con sujeción a las normas técnicas. Dichas valorizaciones se deben registrar por separado dentro del patrimonio.
Decreto 2649 de 1993 →In force
Article 85
Valorizaciones
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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