When to use the Account Accumulated Surplus/Deficit-Prior Period Adjustments and the Account Accumulated Surplus/Deficit-Adjustment of Net Revenue directly in Net Assets/Equity?

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Question: Good day! May I ask po when to use the account Accumulated Surplus/Deficit-Prior Period Adjustments and the account Accumulated Surplus/Deficit-Adjustment of Net Revenue directly in Net Assets/Equity?

Is there any regulation po on the use of these accounts?

Thank you po.

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