What does PPA stand for?

Prior Period Adjustment

This definition appears very rarely and is found in the following Acronym Finder categories:

Business, finance, etc.

Other Resources:

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Preliminary Planning Authorization Preliminary Project Approval Premier Bancorp, Inc. (stock symbol) Prescription Pricing Authority (UK) Primary Plate Analyzer Primary Progressive Aphasia (form of dementia) Princeton-Pennsylvania Proton Accelerator Principal Planning Agent Principles, Policies and Applicability Printing Performance Architecture		Prior Plan Approval (health insurance) Privacy Protection Act of 1980 Private Passenger Auto Process/Product Audits Procurement Planning Agreement Professional Pharmacy Alliance Professional Photographers Association (now the British Institute of Professional Photography) Professional Photographers of America Professional Practices Assessment (Canada) Professional Programmers Association

Samples in periodicals archive:

However, whereas previously any adjustments to fair values were accounted for as adjustments in the period in which they were identified, under the revised IFRS 3, they will have to be treated as prior period adjustments and comparatives restated.

Financial Reporting - IFRS - Business Combinations - A New Model

Specifically, the footnote disclosure related to the restatements was titled Prior Period Adjustments, which could be misinterpreted since most of the corrections discussed in the note were not prior period adjustments.

Financial Audit: Restatements to the Department of Agriculture's ...

16, Prior Period Adjustments, in June 1977, resolution of many uncertainties required restating the original financial statements in the period in which the uncertainty was resolved.

SAS 79: reporting on uncertainties

Although most unusual items are disclosed in the income statement, an exception is made for prior period adjustments due to errors.

Accounting for changes in shareholder equity

1 million compared to a favorable prior period adjustment of $1.

Emergency Medical Services Announces Q3 2009 Diluted EPS of $0.66

A greater loss on investment in low-income housing, due to a $42,000 prior period adjustment, also increased non-interest expense.

Home Financial Bancorp Announces Fourth Quarter and Year-End Results

3 million in the quarter ended June 30, 2009 compared to a favorable prior period adjustment of $1.

Emergency Medical Services Announces Q2 2009 EPS of $0.67 and ...

Use of non-GAAP Financial Measures and Prior Period Adjustments Effective January 1, 2009, Sepracor adopted FASB Staff Position No.

Sepracor Inc. Reports Strong Second Quarter 2009 Operating Results ...