If there was an error in a revenue or expense in a prior period, why isn't that

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If there was an error in a revenue or expense in a prior period, why isn't that account adjusted when the error is corrected? Instead, how is that error corrected in the accounting records and how is it reported in the financial statements?
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Accounting Principles Part 3

ISBN: 978-1118306802

6th Canadian edition Volume 1

Authors: Jerry J. Weygandt, Donald E. Kieso, Paul D. Kimmel, Barbara Trenholm, Valerie Kinnear, Joan E. Barlow

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