Audit report correct error dual dating

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If that is the case follow below on A, but then you mention editing the reports directly so I am curious are these client reports directly in an application?

If so I would assume if that is the case you are talking about SSRS 2012 with RDL reports and in which case I would try B if this is for report hosted reports created with the Business Intelligence Development Studio add on VS 2010 created from SQL 2012.

Changes in accounting estimates are a necessary consequence of assessments, in conjunction with the periodic presentation of financial statements, of the present status and expected future benefits and obligations associated with assets and liabilities.

Changes in accounting estimates result from new or better information.

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Changes in accounting estimate have the effect of adjusting the carrying amounts of existing assets or liabilities or altering the subsequent accounting for existing or future assets or liabilities.

Describes the nature and the reason for a change in the reporting entity.

Describes nature and related effect on financial statements related to corrections of prior year errors in the current year financial statements when the effect of the prior year error was immaterial to the prior year financial statements and the current year correction is immaterial to the current year financial statements.

This table uses as its line items financial statement line items that are affected by prior period adjustments.

Disclose the nature of each individual error being corrected in the correcting adjustment.

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