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Retrospective Restatement

The restatement of an entity's financial statements that is prompted by discovery of an accounting error (material error) in prior...

    Accounting Error

    A faulty recognition, measurement, presentation or disclosure of an element/ item or more of previously issued financial statements (statements of...

      Error

      A faulty recognition, measurement, presentation or disclosure of an element/ item or more of previously issued financial statements (statements of...

        Re-Issuance Restatement

        A type of accounting restatement that involves the correction of a material error to the prior period financial statements, requiring...

          Big R Restatement

          A type of accounting restatement that involves the correction of a material error to the prior period financial statements, requiring...

            Revision Restatement

            A type of accounting restatement that involves the correction of an immaterial error to the prior period financial statements. Notwithstanding...

              Little R Restatement

              A type of accounting restatement that involves the correction of an immaterial error to the prior period financial statements. Notwithstanding...

                Restatement of a Financial Statement

                The revision and re-release of the financial statements of a prior period because of changes in accounting principles arising out...

                  Accounting Restatement

                  The revision and re-release of the financial statements of a prior period because of changes in accounting principles arising out...

                    Restatement

                    The revision and re-release of the financial statements of a prior period because of changes in accounting principles arising out...