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Prior year adjustments

Regal, R.

Prior year adjustments - 1994 - Certified Accountant 86(5) May 1994, 19-21(3) .

Covers the accounting practices needed to rectify or revalue a previous year`s figures, caused, say, by an incorrect property valuation on the statement.

Subjects--Topical Terms:
MANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING
ADJUSTMENTS
ERRORS
FINANCIAL REPORTING

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