Definicja reclassification (EC-CS)

A partial or full transfer of the value of a triggering FS item to another FS item. Another possibility is the transfer from a second FS item ("from" item), which is dependent on the triggering item to a third FS item ("to" item). Reclassifications can be made to different posting levels.

Example

Portions of the inventory in an individual financial statement might be viewed as being "finished goods," whereas, from the corporate group's standpoint, they could be considered being "unfinished goods." In this case, the "finished goods" would have to be reclassified as "unfinished goods."