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Par 103 The selection of the appropriate concept of capital by an entity should be based on the needs of the users of its financial statements. Thus, a financial concept of capital should be adopted if the users of financial statements are primarily concerned with the maintenance of nominal invested capital or the purchasing power of invested ...
Companies are required to restate their historical cost financial reports in terms of the period end hyperinflation rate in order to make these financial reports more meaningful. [12] [13] [14] The restatement of historical cost financial statements in terms of IAS 29 does not signify the abolishment of the historical cost model.
SAN FRANCISCO, Jan. 30, 2025 (GLOBE NEWSWIRE) -- Symbotic Inc. (NASDAQ: SYM), a Wilmington, Mass.-based automation technology company, has filed restated financial statements for three fiscal 2024 quarters, revealing significant errors in its previously reported revenue and profitability figures. The restatements, filed on December 4, follow ...
Orthofix Issues Financial Statement Non-Reliance Statement Company to Restate Financial Statements for Fiscal Years 2011 and 2012 and First Quarter 2013 LEWISVILLE, Texas--(BUSINESS WIRE ...
On Nov. 8, 2012, Phoenix announced that it would restate previously issued GAAP financial statements for the years ended December 31, 2011, 2010 and 2009, the interim periods for 2011, and the ...
Disclosure of supplemental financial information by diversified companies full-text: 3: 1969 June: Financial statements restated for general price-level changes full-text: 4: 1970 October: Basic concepts and accounting principles underlying financial statements of business enterprises full-text