Valores a excluir del patrimonio contable . Del patrimonio se debe excluir el valor neto correspondiente a activos tales como "good-will", "Know-how", valorizaciones y demás intangibles que sean estimados o que no hayan sido producto de una adquisición efectiva.
Decreto 2912 de 1991 →In force
Article 17
Decreto 2912 de 1991 · por el cual se reglamenta el sistema de ajustes integrales por inflación para efectos contables.
The official text of this article is in Spanish and is shown as published by the Colombian authorities.
01
Text of the article
✓Verbatim text as it appears in the provision. Hard data, citable.
02
Constitutional history
Every Constitutional Court ruling that has reviewed this article, in chronological order. Follow how the doctrine evolved: each ruling links to its record.
This article has no constitutional review recorded in the Court’s graph. It may not have been challenged yet, or the challenge may not have reached a decision on the merits.