Financial Accounting
IFRS 4th Edition
Chapter 3
Adjusting the Accounts
Weygandt ●Kimmel ●Kieso
Accrual-Basis Accounting 발생주의회계
and Adjusting Entries 수정분개
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Time period (or periodicity) assumption
기간별보고의가정:
Accountants divide the economic life of a business into artificial
time periods.
LO 1
Accrual-versus Cash-Basis Acc