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material adjustment [3 entries]
  1. material adjustment    重要な修正事項
  2. material adjustments applicable to prior year    過年度に適用される重要な修正事項
  3. material adjustments arising from changes in accounting policies and from the correction of fundamental errors    会計方針の変更、または基本的誤謬の訂正から生じる重要な修正事項
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