A measure of the deviation of the returns of an asset/ portfolio/ fund from benchmark returns over a period of...

A journal entry that is made in order to correct an accounting error. Correcting entries are an adjustment to an...

One of multiple ways of a management's intervention to correct an accounting error (particularly, immaterial error) that, rather than restating...

An accounting error (error) that arises from incorrect, false or misleading information that “immaterially” (to a limited extent) affects an...

An accounting error (error) that arises from incorrect, false or misleading information that “materially” (excessively or to a great extent)...

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

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

The correction of accounting errors in previously issued financial statements, i.e., errors that arise from faulty data entry, omission, discrepancies,...

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...