本文目錄一覽1,會(huì)計(jì)變更中什么叫追溯調(diào)整法2,會(huì)計(jì)政策變更的會(huì)計(jì)處理方法有哪些3,追溯調(diào)整法未來適用法1,會(huì)計(jì)變更中什么叫追溯調(diào)整法追溯調(diào)整法----指對(duì)某項(xiàng)交易或事項(xiàng)變更會(huì)計(jì)政策時(shí),視同初次發(fā)生時(shí)就開始采用新的會(huì)計(jì)政策,并以此對(duì)相關(guān)項(xiàng)目進(jìn)行調(diào)整的方法。計(jì)算政策變更的累計(jì)影響數(shù),并調(diào)整期初留存收益。追溯調(diào)整法的步驟:(1)計(jì)算累計(jì)影響數(shù);(2)進(jìn)行賬務(wù)處理;(3)調(diào)整會(huì)計(jì)報(bào)表相關(guān)項(xiàng)目;(4)附注說明。2,會(huì)計(jì)政策變更的會(huì)計(jì)處理方法有哪些會(huì)計(jì)政策變更的會(huì)計(jì)處理方法:追溯調(diào)整法和未來適用法會(huì)計(jì)政策變更的會(huì)計(jì)處...
更新時(shí)間:2023-01-16標(biāo)簽: 什么情況下追溯調(diào)整什么什么情況情況 全文閱讀