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Retrospective Rating Program Retro Manual Washington Administrative Code 296-17-90401 through 296-17-90490 Washington State Department of Labor and Industries Printed August 2006 F250-001-000 Department
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The retro rules manual is a document that outlines the guidelines and procedures for retroactive adjustments in a company's financial statements.
Companies that engage in retroactive adjustments or restatements of their financial statements are required to file a retro rules manual.
The retro rules manual should be filled out by the company's accounting department following the guidelines provided by accounting standards.
The purpose of the retro rules manual is to ensure transparency and consistency in how retroactive adjustments are made and reported in financial statements.
The retro rules manual should include details on the reasons for retroactive adjustments, the impact on financial statements, and the procedures followed in making the adjustments.
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