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...

All items (assets and liabilities) that are not reported on the statement of financial position (balance sheet) of an entity....

Notes which provide clarification and additional information about specific items in the statement of income (P&L), statement of cash flows,...