Entity has right to revise estimated values before closing accounting books if new information emerges, without it being considered an error correction.
Right to Verify Estimated Values
Until the closing of accounting books, the entity has the right to verify and change the estimated values adopted at the balance sheet date.
Conditions for Value Changes
Changes to estimated values are permitted if, after the balance sheet date, the entity has obtained new information that affects the validity or amount of these estimates.
Not Considered Error Correction
This verification process is not treated as an error correction nor as a change in accounting principles (policies).