Al iniciar sus actividades comerciales y, por lo menos una vez al año, todo comerciante elaborará un inventario y un balance general que permitan conocer de manera clara y completa la situación de su patrimonio.
Decreto 410 de 1971 →In force
Article 52
Obligatoriedad De Elaborar Periódicamente Un Inventario Y Un Balance General
Decreto 410 de 1971 · POR LA CUAL SE EXPIDE EL CÓDIGO DE COMERCIO
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