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

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...