Which of the Following Would Not Be Considered a 'Prior

question 25

Multiple Choice

Which of the following would not be considered a 'prior period error' for the purposes of IAS 8?

• A)mathematical mistakes
• B)fraud
• C)misinterpretations of fact
• D)none of the given answers

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Definitions:

Dissociative Amnesia

A psychological disorder characterized by temporary memory loss that cannot be attributed to a common medical condition.

Memory Loss

The inability to recall past experiences or information, which can be temporary or permanent, partial or complete.

Somatic Symptom

A physical symptom that can cause significant distress or impairment, not fully explained by a medical condition, substance use, or another mental disorder.

DSM-5

The fifth edition of the Diagnostic and Statistical Manual of Mental Disorders, a comprehensive classification of mental disorders published by the American Psychiatric Association.