أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
A prior period adjustment can be one of the following two items: The correction of an error in the financial statements that were reported for a prior period; or. Adjustments caused by the realization of the income tax benefits arising from the operating losses of purchased subsidiaries before they were acquired.
