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Handbook: Accounting changes and error corrections

Handbooks | November 2023

Latest edition: Our in-depth guide to the accounting and presentation requirements of ASC 250.

Using Q&As and examples, this in-depth guide explains how to identify, account for and present the different types of accounting changes and error corrections – with new and revised guidance and interpretations in this edition.

Applicability

• All entities

Relevant dates

• Effective immediately

Key impacts

Principles, methods, estimates – and errors

Sometimes mandated and sometimes self-selected, an entity’s accounting principles, methods and estimates set the scene for the accounting that follows – directing how assets, liabilities, revenues, expenses, gains and losses are recognized and measured. Applied consistently, they provide structure to the financial statements and give financial statement users confidence in interpreting the information.

ASC 250, Accounting Changes and Error Corrections, doesn’t prescribe specific accounting principles or methods or estimates, but it does provide guidance on when and how they are changed. And if an entity stumbles in applying its accounting principles and methods, or in forming estimates, ASC 250 provides guidance on how that error is corrected.

As such, ASC 250 is the companion standard to all others.

Report contents

• Scope and materiality
• Accounting changes
• Error corrections
• Interim reporting
• SEC registrants

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Accounting changes and error corrections

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• Correction of an Error in Financial Statements

By Charles Hall | Accounting and Auditing

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• Accounting and Auditing

A correction of an error--also referred to as a prior period adjustment--is sometimes necessary. But when should such a correction be made? And are there situations where a prior period adjustment is improper? 

Below I explain what a correction of an error is, when it's appropriate, disclosure requirements, and implications for auditors.

Correction of an Error

In comparative statements (when two or more years are presented), the correction of a prior period error affects the prior period financial statements and opening balances in the current year. In single-year statements, the correction affects opening balances. Here's an example.

If Mountain Bikes, Inc. failed to accrue it's last two weeks’ payables in the prior year, a correction might be needed. Why do I say might ? Well, if the amount is not material, then the correction of the error may not be required. If the amount is material, then a correction is necessary. 

Suppose you are auditing the financial statements of Mountain Bikes, Inc. for the year ended December 31, 2019, and you discover an error made in the December 31, 2018 financial statements. December 31, 2018 payables of $1 million were not accrued (and the amount is material). In this example, the invoices supporting the $1 million error existed and were on hand during last year’s audit, but, for whatever reason, the amount was not accrued. And the misstatement was not detected by the audit. Now, it's necessary to make a prior period adjustment.

If Mountain Bikes, Inc. provides comparative financial statements, the restated 2018 numbers must reflect the additional $1 million in payables and expenses. This adjustment will of course decrease net income for 2018 and retained earnings. So opening retained earnings (January 1, 2019) will decrease $1 million. The adjustment should not affect net income in 2019. 

Before suggesting any corrections, discuss them with your audit client.

Discuss the Error with Management

It’s time to discuss the error with management or the owners. Why? You want to make sure the error is real. If management disagrees, they will tell you, and they will provide an explanation. But if management agrees, it’s time to propose a prior period adjustment (technically referred to as a restatement  in the FASB Codification).

Correction of Error Defined

FASB defines a correction of an error  as follows:

An error in recognition, measurement, presentation, or disclosure in financial statements resulting from:

• mathematical mistakes, 
• mistakes in the application of generally accepted accounting principles (GAAP), or 
• oversight or misuse of facts that existed at the time the financial statements were prepared. 

Correction of an Error Disclosures

If Mountain Bikes, Inc. presents single year financial statements, the prior period adjustment affects just the opening balance of retained earnings (January 1, 2019, in this example). The company should still provide a disclosure explaining the prior period adjustment.  

What should be in the note?

Provide a description of the nature of the error. For example, "The Company failed to record $1 million in payables as of December 31, 2018."

When comparative statements are provided, disclose the prior year numbers compared to the corrected numbers for each affected financial statement line items. (Consider displaying three columns: the uncorrected numbers as stated previously, the corrected numbers, and the difference.) FASB specifically requires disclosure of changes to retained earnings or other equity accounts for each prior period presented. 

If a single period financial statement is issued, disclose the effects of the restatement on beginning retained earnings and net income from the preceding period. 

Correction of Errors and Auditing

If you are the auditor, consider whether the error was intentional (fraudulent). What if, for example, the recording of the 2018 payables would have adversely affected the company's compliance with debt covenants? Then the understatement of payables may have been intentional.

Regardless, now that the misstatement is known, a prior period adjustment is necessary. Either management makes (accepts) the adjustment or you will need to qualify your opinion. Or, depending on the facts, withdrawal might be necessary. If the prior period adjustment is not made, you may need to contact your attorney and insurance company.

Additionally, if fraud is suspected in the prior period (2018, for example), it will have a bearing on the current year planning and risk assessment. You may be thinking, “But what if I discovered the error while performing the 2019 audit?” In other words, this potential fraud was not known during your 2019 audit planning . What then? Return to your audit plan and adjust accordingly. The audit plan is not static. It is living. The plan should reflect the facts, regardless of when they are discovered—in the early stage of the engagement or later.  

If you believe the prior year misstatement was intentional (fraudulent), then incorporate this element in your current year audit planning and responses.  

When a Prior Period Adjustment is not Merited 

Sometimes an error in a prior period does not merit a prior period adjustment. For example, suppose the allowance for uncollectibles as of December 31, 2018 was adequate based on the facts that existed when the financial statements were created . However, in August 2019 (after the issuance of the 2018 statements) the company realizes it will not collect a material 2018 receivable, one that was previously believed to be collectible. Now what? Well, the allowance for uncollectibles should be adjusted in August 2019. A prior period adjustment should not be made. Changes in estimates are prospective. 

Sometimes a company might desire a prior period adjustment though one is not merited. Why? It’s a way to sweep problems under the rug. Consider the example in the prior paragraph. If the company incorrectly records the bad debt as a restatement of the January 1, 2019 retained earnings, the expense does not appear in the 2019 income statement. Now, if a single-year presentation is provided, the bad debt expense does not appear in the 2018 or 2019 income statements.  Consider that bonuses may be based on net income. If so, this slight of hand could result in extra (fraudulent) compensation. 

A prior period adjustment might be desired for other reasons as well. Maybe the owners are sensitive to net income or management doesn’t want the embarrassment of declining net income.

Whatever the reason, a correction of error should be made only when required by generally accepted accounting principles.

About the Author

Charles Hall is a practicing CPA and Certified Fraud Examiner. For the last thirty-five years, he has primarily audited governments, nonprofits, and small businesses. He is the author of The Little Book of Local Government Fraud Prevention, The Why and How of Auditing, Audit Risk Assessment Made Easy, and Preparation of Financial Statements & Compilation Engagements. He frequently speaks at continuing education events. Charles consults with other CPA firms, assisting them with auditing and accounting issues.

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21.4 Correction of Errors

Given the complex nature of some accounting transactions, it is inevitable that errors in reported amounts will sometimes occur. IAS 8 defines errors as both omissions and misstatements, and suggests that errors result from the failure to use or misuse of reliable information that was available and could have reasonably been expected to be obtained when the financial statements were issued. Thus, management cannot claim that a misstatement is simply a change in estimate if they did not take reasonable steps to verify the original amount recorded. IAS 8 also suggests that errors can include mathematical mistakes, mistakes in application of accounting policies, oversights, misinterpretations of facts, and fraud. We can see that there is quite a range of potential causes of financial misstatements. However, regardless of the cause, errors need to be corrected once they are discovered.

If the error is discovered before the financial statements are issued, then the solution is simple: correct the error. This is a normal part of the accounting and audit cycle of a business, and the procedure of correcting errors with year-end adjusting journal entries is quite common. However, if the error is not discovered until after the financial statements have been published, then the company faces a much larger problem. If the error is discovered soon after the financial statements are published, it may be possible to recall the documents and republish a corrected version. However, it is more likely that the error will not be discovered until financial statements are being prepared for a subsequent year. In this case, the error will appear in the amounts presented as comparative figures, and will likely also have an effect on the current year. In this case, the error should be corrected through a process of  retrospective restatement , similar to the procedures used for accounting policy changes. Note that a subtle difference in terminology is used: accounting policy changes are retrospectively  applied , while error corrections result in retrospective  restatements . Despite the difference in terms, the basic principle is the same: a retrospective restatement results in financial statements that present the comparative and current amounts as if the error had never occurred.

Consider the following example. In preparing its 2022 financial statements, management of Manaugh Ltd. discovered that a delivery truck purchased early in 2020 had been incorrectly reported as a repair and maintenance expense in that year rather than being capitalized. The vehicle’s cost was $50,000 and was expected to have a useful life of five years with no residual value. Assume that depreciation for tax purposes is calculated in the same way as for accounting purposes, and that the company’s tax rate is 20%. Also assume that prior year tax returns will be refilled to reflect the correction of the error.

Prior to the discovery of the error, the company reported the following results on its 2022 draft financial statements:

In order to correct the error, we need to understand the balances of the relevant accounts prior to the error correction, and what they should be after the error is corrected. This analysis will need to be applied to all years affected by the error. Although there is no prescribed format for evaluating the effects of errors, a tabular analysis, as shown below, is often useful:

After analyzing the effects of the error, the following journal entry should be made in 2022 in order to correct the error:

After correcting the error, the financial statements will be presented as follows:

The retained earnings portion of the statement of shareholders’ equity will include the following information:

Analyzing and correcting errors is one of the most important skills an accountant can possess. This skill requires not only judgment, but also a very solid understanding of the operation of the accounting cycle, as the sources and effects of the errors may not always be obvious. Additionally, the accountant needs to be aware of the causes of the errors, as some parties may prefer that the accountant not detect or correct the error. In such cases of fraud or inappropriate earnings management, managers may deliberately try to hide the error or prevent correction of it. In other cases, management may try to offer explanations that suggest the error is just a change in estimate, not requiring retrospective restatement. Sometimes these justifications may be motivated by factors that don’t reflect sound accounting principles. As such, the accountant must be prudent and exhibit good judgment when examining the causes of errors to ensure the final disclosures fairly present the economic reality of the situation.

Intermediate Financial Accounting 2 Copyright © 2022 by Michael Van Roestel is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License , except where otherwise noted.

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• Corporate Finance

Accounting Changes and Error Correction: What it is, How it Works

Investopedia / Eliana Rodgers

What Is Accounting Changes and Error Correction?

Accounting changes and error correction refers to guidance on reflecting accounting changes and errors in financial statements . It outlines the rules for correcting and applying changes to financial statements, which includes requirements for the accounting for, and reporting of, a change in accounting principle, a change in accounting estimate, a change in reporting entity, or the correction of an error.

Accounting changes and error correction is a pronouncement made by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB).    

Key Takeaways

• Accounting changes and error correction refers to the guidance on reflecting accounting changes and errors in financial statements.
• Accounting changes and error corrections are overseen by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) in their jurisdictions.    
• Accounting changes are classified as a change in accounting principle, a change in accounting estimate, and a change in reporting entity.

Understanding Accounting Changes and Error Correction

It is imperative for financial markets to have accurate and trustworthy financial reporting. Many businesses, investors, and analysts rely on financial reporting for their decisions and opinions. Financial reports need to be free of errors, misstatements, and completely reliable. Any changes or errors in previous financial statements impair the comparability of financial statements and therefore must be addressed appropriately.

Accounting changes and error correction guidance is laid out by the two primary accounting standards bodies: the FASB and the IASB. The two have different interpretations of accounting rules and principles but do work together to create some uniformity when possible.

The FASB’s Statement No. 154 addresses dealing with accounting changes and error correction, while the IASB’s International Accounting Standard 8, Accounting Policies, Changes in Accounting Estimates and Errors offers similar guidance.    

The areas that the regulations focus on are:

• Change in accounting principle
• Change in accounting estimate
• Change in reporting entity
• Correction of an error in previously issued financial statements

The first three items fall under "accounting changes" while the latter falls under "accounting error."

Accounting Changes

Change in accounting principle.

The first accounting change, a change in accounting principle, for example, a change in when and how revenue is recognized, is a change from one generally accepted accounting principle (GAAP) to another. Companies can generally choose between two accounting principles, such as the last in, first out (LIFO) inventory valuation method versus the first in, first out (FIFO) method.  

This is a retroactive change that requires the restatement of previous financial statements. Previous financials must be restated to be calculated as if the new principle were used. The only time that financial statements are allowed to not be restated is when every possible effort to address the change has been made and such a calculation is deemed impractical.  

Change in Accounting Estimate

The second accounting change, a change in accounting estimate, is a valuation change. This means a material change in estimates is noted in the financial statements and the change is made going forward. An example would be a change in the depreciation method.  

Change in Reporting Entity

The third accounting change is a change in financial statements, which in effect, result in a different reporting entity. This would include a change in reporting financial statements as consolidated as opposed to that of individual entities or changing subsidiaries that make up the consolidated financial statements. This is also a retroactive change that requires the restatement of financial statements.  

Accounting Errors

Accounting errors are mistakes that are made in previous financial statements. This can include the misclassification of an expense, not depreciating an asset, miscounting inventory , a mistake in the application of accounting principles, or oversight. Errors are retrospective and must include a restatement of financials.  

Financial Accounting Standards Board. " Summary of Statement No. 154 ." Accessed Aug. 22, 2020.

International Financial Reporting Standards Foundation. " IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors ." Accessed Aug. 22, 2020.

Financial Accounting Standards Board. " Statement of Financial Accounting Standards No. 154 ," pages 4-18. Accessed Aug. 22, 2020.

Financial Accounting Standards Board. " Statement of Financial Accounting Standards No. 154 ," pages 19-22. Accessed Aug. 22, 2020.

Financial Accounting Standards Board. " Statement of Financial Accounting Standards No. 154 ," pages 23-24. Accessed Aug. 22, 2020.

Financial Accounting Standards Board. " Statement of Financial Accounting Standards No. 154 ," pages 25-26. Accessed Aug. 22, 2020.

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Changes in Accounting Estimates and Errors

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CORRECTION OF ERRORS

Aug 09, 2014

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CORRECTION OF ERRORS. An ERROR. is an unintentional mistake. it is generally discovered months after the cut-off (accounts preparation) date. it cannot be simply erased [rub out] or torn out when it (the ERROR) has been discovered. ERRORS.

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Presentation Transcript

An ERROR • is an unintentional mistake. • it is generally discovered months after the cut-off (accounts preparation) date. • it cannot be simply erased [rub out] or torn out when it (the ERROR) has been discovered

ERRORS • must be corrected via the double-entry process • [1st ] The correction is to be recorded in the JOURNAL • [2nd ] The correction is to be posted in the LEDGERS

ERRORS There are TWO types which may occur in the recording of accounting information: • those which DO NOT AFFECT the Trial Balance. • those which DO AFFECT the Trial Balance.

ERRORS WHICH DO NOT AFFECT THE TRIAL BALANCE

Correcting an error that DNATTB • Have the general journal at hand • analyze the mistake that was made • Determine action required to cancel the mistake • correct what is wrong! • Journalize the required action • Add the explanatory narrative

ERRORS WHICH DO AFFECT THE TRIAL BALANCE

The Suspense Account • ERRORS that do affect the trial balance require the services of the Suspense account. • It holds the cancelling half of the transaction, so as to prevent the clerk from changing the part of the posting that was already correct. • It follows the same rules for double-entry posting

EXAMPLES (DNATTB)

EXAMPLES (DATTB)

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