ARTICULO 60. Cierre contable. Antes de divulgar los estados financieros de fin de período, deben cerrarse las cuentas de resultado y transferir su saldo neto a la cuenta apropiada del patrimonio. CAPITULO II Normas técnicas específicas SECCION I Normas sobre los activos
Decreto 2649 de 1993 →In force
Article 60
Cierre Contable
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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