追溯重述法
- 网络Retrospective Restatement; Restatement of the retrospective method

追溯重述法
Retrospective Restatement
“追溯重述法(Retrospective Restatement)”是指更正财务报表要素的确认、计量和披露金额,使之如同该项前期差错从未发生 …
Restatement of the retrospective method
【相关导读】追溯重述法(Restatement of the retrospective method):是指在发现前期差错时,视同该项前期差错从未发生 …