Transcription of Technical factsheet: Prior period errors and adjustments
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Technical factsheet: Prior period errors and adjustments
1 Technical factsheet: Prior period errors and adjustments CONTENTS Page 1. Introduction1 2. Legislative requirements1 3. accounting standards2 4. Examples3 5. accounting and tax impact4 6. Sources of information6 purpose of this factsheet is to provide guidance on the accounting for anddisclosure of Prior period errors and adjustments within statutory financial factsheet will consider the provisions within the Companies Act 2006 and theaccounting and disclosure requirements within the related accounting regulations,Financial Reporting Standard 102, The Financial Reporting Standard Applicable inthe UK and Republic of Ireland, and Financial Reporting Standard 105.
accounting periods commencing on or after 1 January 2016 (1 January 2017 for the Republic of Ireland) • IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors This standard applies for all entities adopting International Accounting Standards for accounting periods commencing on or after 1 January 2005. Definitions
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