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Thuật ngữ IFRS: Retrospective restatement
Điều chỉnh hồi tố
Chuẩn mực liên quan:
TDC
Ngày gửi: 25/09/2019
Lượt xem: 606
Cập nhật: 29/11/2024
Retrospective restatement là gì?
Retrospective restatement (Điều chỉnh hồi tố) được định nghĩa là việc điều chỉnh những ghi nhận, xác định giá trị và thuyết minh giá trị của các khoản mục trên báo cáo tài chính như thể các sai sót của kỳ trước chưa hề xảy ra.
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