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Cumulative effect of retrospective application and retrospective restatement

日本基準, 英語




Cumulative effect of retrospective application and retrospective restatement とは

「Cumulative effect of retrospective application and retrospective restatement」は日本基準の英文財務諸表で広く一般的に用いられる勘定科目名です。

和訳

遡及処理の累積的影響額

類似勘定科目リスト

  1. Surplus (deficit) at beginning of period before retrospective application and retrospective restatement

    （訳）遡及処理前期首剰余金又は期首欠損金（△）...

  2. Effect of exchange rate change on cash and cash equivalents

    （訳）現金及び現金同等物に係る換算差額...

  3. Cost of merchandise and finished goods sold

    （訳）商品及び製品売上原価...

  4. Gain on sales of property, plant and equipment

    （訳）有形固定資産売却益...

  5. Loss on valuation of shares of subsidiaries and associates

    （訳）関係会社株式評価損...

  6. Loss (gain) on liquidation of subsidiaries and associates

    （訳）関係会社清算損益（△は益）...

  7. Proceeds from sales and redemption of investment securities

    （訳）投資有価証券の売却及び償還による収入...

  8. Proceeds from divestments and collection of loans receivable

    （訳）投融資の回収による収入...

  9. Provision of policy reserve and other

    （訳）責任準備金等繰入額...

  10. Profit and loss on buying and selling of securities and other

    （訳）有価証券売買等損益...




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