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cpagoal2009
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Joined: 13 Oct 2009
Online Status: Offline
Posts: 72

Posted: 04 Jan 2010 at 20:33 \| IP Logged

Becker A1 p25 :
LACK OF CONSISTENCY-effect of an acceptable change on the Auditor's report-

d. If the year in which change occurred presented,the explanatory paragraph is required in subsequent year's reports.If the change was treated as retroactive restatment,then the explanatory paragraph is in subsequent years.

Can somebody expplain me the point d.I know its pretty straight but its not clicking in my brain.

thanks

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