El estado de resultados, a diferencia del balance general, se caracteriza por lo dinámico, puesto que por definición mide lo que ha pasado en un período determinado. En este sentido, necesariamente la comparación debe referirse a períodos de tiempo iguales, con independencia de la duración estatutaria de los ejercicios comparados.
Circular 100 de 1995 →In force
Article 2
Estado De Resultados.
Circular 100 de 1995
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Text of the article
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Constitutional history
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