Definicja financial statement imbalance
An effect which reflects an imbalance in the balance sheet and income statement. An imbalance can occur when an entry is posted to accounts in both the income statement and the balance sheet.
The SAP system calculates the imbalance and then posts an automatic balancing adjustment. The automatic adjustment is dependent on how retained earnings are treated: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 F.