errors d’exercicis anteriors
Terminologia comptable de les NIIF
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ca
errors d’exercicis anteriors
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es
errores de ejercicios anteriores
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fr
erreur d’une période antérieure
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en
prior period errors
- norma IAS08
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Prior period errors are omissions from, and misstatements in, the entity’s financial statements for one or more prior periods arising from a failure to use, or misuse of, reliable information that:
- (a) was available when financial statements for those periods were authorised for issue; and
- (b) could reasonably be expected to have been obtained and taken into account in the preparation and presentation of those financial statements.