刘同学2019-12-24 11:49:03
34.单选题 收藏 标记 纠错 Under US GAAP, a company planning to change one of its accounting policies has to adjust the financial statements most likely in a manner: A retrospective. B prospective. C cumulative. 老师您好,如何理解追溯调整,能否举几个实例
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Sinny2019-12-24 18:10:08
同学你好,追溯调整的含义就是为了保证报表的可比性,将之前年度的报表按照当年的要求进行调整,这个叫追溯调整
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