Examlex
A prior period adjustment can arise from an error found that occurred in a prior period, a change is accounting entity, or a change in accounting principle.
Joining Union
The act of an employee becoming a member of a labor union to gain collective bargaining power and workplace protections.
Negotiate
The process of discussing something with someone in order to reach a mutual agreement.
Contract
A legally binding agreement between two or more parties, outlining terms and conditions of a specific arrangement or service.
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