Transcription of ACCOUNTING CHANGES AND ERROR CORRECTIONS
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ACCOUNTING CHANGES AND ERROR CORRECTIONS
ACCOUNTING CHANGES ANDERROR CORRECTIONSC ontentsINTRODUCTION 1 ACCOUNTING CHANGES 2 ERROR CORRECTIONS 4 RECLASSIFICATIONS 8 OTHER CONSIDERATIONS 9 IntroductionThe financial markets depend on high quality financial reporting A fundamental pillar of high quality public financial reporting is reliable, comparable financial statements that are free from material misstatement ACCOUNTING CHANGES and errors in previously filed financial statements can affect the comparability of financial statements In this publication, we provide an overview of the types of ACCOUNTING CHANGES that affect financial statements, as well as the disclosure and reporting considerations for ERROR CORRECTIONS While the guidance included herein is
are considered changes in the reporting entity. Disclosures For financial statements of periods in which there has been a change in reporting entity, an entity should disclose the nature of and reasons for the change. In addition, the effect of the change on income from continuing operations, net income
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