Espacios en blanco. En los libros de contabilidad producidos por medios mecanizados o electrónicos no se consideran "espacios en blanco" los renglones no utilizados, siempre que al terminar los listados sus totales de control permitan establecer que se ha cumplido con el sistema de partida doble.
Decreto 1798 de 1990 →In force
Article 14
Espacios En Blanco
Decreto 1798 de 1990 · por el cual se dictan normas sobre libros de comercio.
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Text of the article
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Constitutional history
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