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Comparative year figures to refer to 'As restated'

Article ID

ias-12701

Article Name

Comparative year figures to refer to 'As restated'

Created Date

2nd February 2018

Product

Problem

Comparative year figures to refer to 'As restated'

Resolution

‘As restated’ will only show if a Prior Year Adjustment using code 475 was posted. Go to: Edit | Data Screens | Notes to Financial Statements | Prior Year Adjustments and tick ‘Refer to “As restated” on comparatives?’ Note: This option is not available under FRS 105

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