Companies have always faced a major issue of how to reflect changes in accounting methods and error corrections in financial statements. In 2005 FASB issued Statement ...
104.20 When an issuer revises financial statements in annual report to correct an error to previously issued financial statements, it must check the box on the cover ...
Question: When a listed issuer reports a change to its previously issued financial statements in an annual report, how should the issuer determine whether “the financial statements of the registrant ...