You should restate the interim results of prior periods when there is a change in accounting policy, but not when there is a change in accounting estimate.
During the next phase, the project has a lot in common with the phases of project management.
Interim Bail This type of bail is nothing like an anticipatory bail as this is granted when the application is pending for bail.
The precise format and contents of interim reports issued by publicly-held companies are defined by the Securities and Exchange Commission.
Exceptions are only allowed if the impact of the adjustment is material to the results of continuing operations for the full fiscal year, and a portion of the adjustment is tied to a specific interim period, and you could not have estimated the amount of the adjustment prior to the current interim period.
The board of directors declares it, but it must be approved by the shareholders.