09-13-2010, 10:18 PM
you will correct only the current financial statements, restating the balance sheet line item affected and the effect of P&L to be taken into opening balance of retained earning/reserves
in the notes explain the details of the period to which error states. Read IAS-8 for further details.
in the notes explain the details of the period to which error states. Read IAS-8 for further details.