For example, monthly accruals are posted in the company’s ledger for the last day of the calendar month. How are these taken into account or posted in the interim financial statements for the closing period?

Monthly assays in the accounts, such as accruals of holiday wages or depreciation of fixed assets, may be extended to the closing period on a daily basis. For example, if the company’s restaurant closure has been in force between 9 March and 18 April 2021, holiday pay periods and depreciation of fixed assets for the amount corresponding to the 41/61-day share may be recorded for this period.

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