PRUDENCIA. Sin perjuicio de la norma sobre causación, los ingresos y las ganancias no se deben anticipar, ni sobreestimar, ni subestimar. Los costos y gastos contabilizados deben corresponder al período contable y las pérdidas, inclusive las probables, deben contabilizarse cuando se conozcan y sean susceptibles de cuantificación.
Decreto 2160 de 1986 →In force
Article 10
Decreto 2160 de 1986 · por el cual se reglamenta la contabilidad mercantil y se expiden las normas de contabilidad generalmente aceptadas.
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