in IAS 1 - Presentation of Financial Statements by
A company recieves an invoice dated 30/6/2013 considering insurance charges for year 2012. How is this expense presented in 2013 accounts ? is it presented separately ( i.e under "prior year expenses"  or  it affects insurance expense of 2013?

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Have you accrued the insurance expense for 2012? If you have then you can debit the accrued expense account & thus no impact on the P&L.
Otherwise, If the amount is not material just account for it this year. If it is material you have to adjust accounts retrospectively and adjust the comparative information (of the last year) as per IAS 8 - Accounting Policies, Changes in  Accounting Estimates and Errors.
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Thank you very much. No no accrual has been accounted but since the amount is not material i will account it this year.

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