Definicja adjustment to net income (FI-LC)
An adjustment to net income occurs when a posted entry between accounts in the income statement and balance sheet leads to an imbalance in these financial statements.
The system calculates the discrepancy, and then posts an automatic balancing adjustment. The type of entry depends on how retained earnings are handled:When stating the appropriation of retained earnings at the end of the income statement, an adjustment to retained earnings occurs. When stating the appropriation of retained earnings in the balance sheet, an adjustment to annual net income occurs.
Słownik i definicje SAPa na A.