1、追溯調(diào)整法是指對(duì)某項(xiàng)交易或事項(xiàng)變更會(huì)計(jì)政策時(shí),??如同該交易或事項(xiàng)初次發(fā)生時(shí)就開(kāi)始采用新的會(huì)計(jì)政策,并以此對(duì)相關(guān)項(xiàng)目進(jìn)行調(diào)整。即,應(yīng)當(dāng)計(jì)算會(huì)計(jì)政策變更的累積影響數(shù),并相應(yīng)調(diào)整變
蘇老師
網(wǎng)店第1年
2019-11-13 16:17