A type of accounting restatement that involves the correction of a material error to the prior period financial statements, requiring...
A type of accounting restatement that involves the correction of an immaterial error to the prior period financial statements. Notwithstanding...
A type of accounting restatement that involves the correction of an immaterial error to the prior period financial statements. Notwithstanding...
The revision and re-release of the financial statements of a prior period because of changes in accounting principles arising out...
The revision and re-release of the financial statements of a prior period because of changes in accounting principles arising out...
The revision and re-release of the financial statements of a prior period because of changes in accounting principles arising out...
The change in the classification of a financial asset due to a change in an entity's business model (BM) or...
The first day in the reporting period in which a new or changed business model (BM) is applied by an...
The date at which the value of an asset/ a liability (or broadly, an item) is determined taking into consideration...
The sale of assets, such as inventory items, securities and property, in a hurry and typically at a loss (at...