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- W2348129481 abstract "This article puts forward the accounting proceedings, which are caused by further confirmation to the prior- period accounting mistakes, the change of the accounting policy or the subsequent events of the balance sheet, and must be adjusted to the profit and loss. Two methods are used in our current accounting practice, and all have their own merits and disadvantages. So the more acceptable that the prior-period adjustments subject is listed by itself in the profit distribution statement." @default.
- W2348129481 created "2016-06-24" @default.
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- W2348129481 date "2004-01-01" @default.
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- W2348129481 title "Discussion on Accounting Processing of the Prior-period Adjustments" @default.
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