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CHAPTER FIVE INFRASTRUCTURE ELEMENT POTABLE WATER SUPPLEMENT Updated: EAR BASED AMENDMENTS July 11, 2006, ORD. No. 2006A12September 16, 2008, ORD. No. 2008A27 (CPA0801) November 10, 2009, ORD. No.
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Ear based amendments are changes made to a financial statement after the initial filing, specifically related to events occurring after the end of the reporting period but before the financial statements are issued.
Companies and organizations that have filed financial statements and have material events that occur after the end of the reporting period are required to file ear based amendments.
Ear based amendments can be filled out by making the necessary changes to the financial statements and providing an explanation of the amendments in the notes to the financial statements.
The purpose of ear based amendments is to ensure that financial statements reflect the most up-to-date and accurate information, particularly regarding events that have occurred after the end of the reporting period.
Ear based amendments must include information on any material events that have occurred after the end of the reporting period, as well as any adjustments made to the financial statements as a result of these events.
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