전문 번역가, 번역 회사, 웹 페이지 및 자유롭게 사용할 수 있는 번역 저장소 등을 활용합니다.
a statement of financial position as at the beginning of the preceding period when an entity applies an accounting policy retrospectively or makes a retrospective restatement of items in its financial statements, or when it reclassifies items in its financial statements in accordance with paragraphs 40a–40d of ias 1.
tase edellisen kauden alussa, kun yhteisö soveltaa tilinpäätöksen laatimisperiaatetta takautuvasti, tekee tilinpäätöksen eriin takautuvan oikaisun tai muuttaa tilinpäätöksen erien luokittelua ias 1:n kappaleiden 40a–40d mukaisesti.