| 单词 | prior-period adjustments |
| 释义 | prior-period adjustments prior-period adjustments Adjustments applicable to prior accounting periods arising from changes in accounting policies or from the correction of material errors. They do not include normal recurring adjustments or corrections of accounting estimates made in prior periods. If prior-period adjustments fall within these definitions, the financial statements for the current period should not be distorted, but comparative information for the prior periods should be restated with a note explaining the nature of the error or change in policy. Detailed guidance is given in Section 10 of the Financial Reporting Standard Applicable in the UK and Republic of Ireland. The relevant International Accounting Standard is IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors. |
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