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prior period adjustmentsstresses
account. поправки предыдущего периода; корректировки предыдущего периода
prior period adjustment
account. корректировка предыдущего периода
busin. выравнивание баланса за предыдущий период
comp., MS корректировка прошлых периодов (An adjustment made in the current fiscal period that corrects an error in accounting for an economic event that occurred in a prior fiscal period)

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