(consolidation accounting)라고 하며, 그 종합 작성된 재무제표를 연결재무제표라고 한다. 물론 이때 종합한다고 하는 것은 단순히 금액을 합산한다는 것은 절대 아니며 가산(addition), 상계제거 (elimination), 수정 (adjustment), 재정 재분류(reclassification), 기타 연결회계이론에 따라 조정하는 것을 의미한다.
reclassification, reorganization, recapitalization or otherwise,
the Shares shall be increased or decreased, or changed into or exchanged for a
different number or kind of shares of stock or other securities of the Company
or another corporation, the term "Shares" shall mean and include the
shares of stock or other securities issued with respect to the Shares.
1.12
"Silver Parachute Plan" means t
reclassification as another measure to relieve discomfort for people buying Health Supplements. In other words, a variety of medicine will increase to relieve the discomfort of the people. In addition, Pharmaceutical Association suggested a plan to operate pharmacy until 12 o'clock a weekly and open on Sunday a monthly on duty. Besides pharmacies operating all day on weekdays will increase to 400
reclassification among asset classes
- Intangible asset ↑ by \47,937million
- Investment property ↑by \107,331 million
6. Other payable(employee compensation) has increased significantly
- recognize the employees paid vacations and future bonus
First half of 2009, Operating performance enhanced
- Sales up by 8.86% Operating Income up by 7.21% yoy
- Due to the changes in
맞추기 위해 개정된다. 이것은 새로운 주제의 새로운 관점의 영향과 편향을 줄이기 위해 기존의 표를 개정함은 물론 새로운 주제를 수용하기 위한 불가피한 수단이다. 특히 분류에서 재분류(reclassification)가 필요악으로 인식된 이래 변경은 계속되고 있다. DDC 20판이 발행된 이후 7년동안 OCLC Forest Press