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

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...

A type of accounting restatement that involves the correction of a material error to the prior period financial statements, requiring...

A type of accounting restatement that involves the correction of a material error to the prior period financial statements, requiring...

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...

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...

The revision and re-release of the financial statements of a prior period because of changes in accounting principles arising out...