「会計方針の変更を反映した当期首残高」は日本基準の財務諸表で広く一般的に用いられる勘定科目名です。
Restated balance
(訳)Balance sheet...
(訳)Consulting expenses...
(訳)Amortization of long-term prepaid expenses...
(訳)Provision for sales returns...
(訳)Gain on valuation of compound financial instruments...
(訳)Provision of reserve for adjustment of cost fluctuations...
(訳)Gas transportation service revenue...
(訳)Nominative monetary claims bought...
(訳)Dividends from profit...
(訳)Dividends and redemption – prescription...
タグ:balance, Restated