• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March and June 2025 exams.
Get your discount code >>

PRIOR PERIOD ERROR & CHANGES IN ACCOUNTING POLICIES

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › PRIOR PERIOD ERROR & CHANGES IN ACCOUNTING POLICIES

  • This topic has 2 replies, 3 voices, and was last updated 2 years ago by Stephen Widberg.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • August 30, 2022 at 7:58 am #664650
    shaunak22
    Participant
    • Topics: 220
    • Replies: 41
    • ☆☆☆

    Sir are changes in accounting poicy and prior period error treated the same ways since both are retrospective and the opening balance are adjusted and compartive figure are adjusted

    August 30, 2022 at 3:14 pm #664685
    Rubyta
    Participant
    • Topics: 0
    • Replies: 8
    • ☆

    Material errors are corrected retrospectively, the same as for a change in accounting policy

    August 30, 2022 at 5:00 pm #664691
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3397
    • ☆☆☆☆☆

    Perfect. That’s correct.

  • Author
    Posts
Viewing 3 posts - 1 through 3 (of 3 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • Rajpoot on FA Chapter 5 Questions IAS 37 – Provisions, Contingent Liabilities and Contingent Assets
  • bizuayehuy on Foreign exchange risk management (1) Part 1 – ACCA (AFM) lectures
  • effy.sithole@gmail.com on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • kyubatuu on MA Chapter 6 Questions Inventory Control
  • hhys on PM Chapter 14 Questions More variance analysis

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in