reexpressió retroactiva

Terminologia comptable de les NIIF

• ca
  reexpressió retroactiva
• es
  reexpresión retroactiva
• fr
  retraitement rétrospectif
• en
  retrospective restatement
• norma IAS08
• Retrospective restatement is correcting the recognition, measurement and disclosure of amounts of elements of financial statements as if a prior period error had never occurred.