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...

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...