Definicja balance carryforward (EC-CS)
The carrying forward of FS item balances from the old year to the new year as opening balances.The balances of all balance sheet items are carried forward automatically. The balances of statistical items can be carried forward if desired. The balances of income statement items are usually not carried forward. An exception is retained earnings when appropriations are appended to the income statement. The consolidation transaction types are carried forward to their assigned carryforward transaction type.
Słownik i definicje SAPa na B.