9.3.2.9 准备和发布管理调整 ()
考虑由于国家层面的政策变化而引起的变化。记录管理层在账目中所做的调整。 Accounting for changes due to country-level policy changes. Record adjustments made by management in the accounts.
名称（英文）Prepare and post management adjustments
PCF ID10827
指标可用N
级别 ID9.3.2.9