會計原則變動累積影響數損益表的相關文章
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Changes in Accounting for Changes - Journal of Accountancy
瀏覽：743
日期：2025-12-14
Although the effect on the numbers and on the financial statements is the same,
... A change in accounting principle results when an entity adopts a generally ...
most changes; the cumulative effect of a change on prior-year financial
statements&...看更多
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