| 13 | Correction of an Error in
Previously Issued Financial Statements-- result from mathematical mistakes,
mistakes in the application of accounting principles, or oversight or misuse
of facts that existed at the time the financial statements were prepared.
A change from an accounting principle that is not generally accepted to on that is generally accepted is a correction of an error. |
| 36 | Reporting a Correction of an Error in Previously Issued Financial Statements--correction of an error in financial statements of a prior period discovered subsequent to their issuance should be reported as a prior period adjustment. |
| 37 | Disclosure--the nature of the error and the effect of its correction on income before extraordinary items, net income, and the related per share amounts should be disclosed in the period in which the error was discovered and corrected. |
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