In 2025, Zainois discovers that the discount rate of its decommissioning provision had been keyed in wrongly at the end of 2024 (4% instead of 2.5%), whereas the right rate was in the file at the time. How should the correction be described?
In 2025, Zainois discovers that the discount rate of its decommissioning provision had been keyed in wrongly at the end of 2024 (4% instead of 2.5%), whereas the right rate was in the file at the time. How should the correction be described?