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kumulativni učinak (imenica, Računovodstvo, revizija)
promjene na novo računovodstvenog načela je učinak na zadržane zarade na početku tekućeg razdoblja. To je uključen u neto dobiti nakon izvanrednih stavki. Samo izravni učinak (neto od poreznog učinka) smatra.
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- Besedna vrsta: noun
- Sinonim(-i):
- Blossary:
- Industrija/področje: Accounting
- Category: Auditing
- Company: AIS
- Proizvod:
- Akronim/okrajšava:
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