El papel de los administradores en la aplicación del No cumplimiento de la hipotesis de negocio en marcha (HNM)” como causal de disolución de sociedades
Thesis
The issuance of Act 2069 of 2020 repealed the old cause of the dissolution of companies known as a dissolution for losses, and instead brought with it the reason of non-compliance with the business in progress hypothesis, a concept introduced by the accounting technical standards in 2015; such a ground allows to take into account criteria a little more subjective to determine the continuity of societies, according to their reality, thus posing major challenges and of course responsibilities for managers and other stakeholders at the time of implementation.
