Dear Experts,

Please give your opinion on the following on IAS-8

An expense provision was taken twice, Whether IAS 8 will apply and need restatement of previous year or to be considered as liability w/back and take it to income.
An estimate of an expense was taken on adhoc and that was in excess of what paid in subsequent year, Whether IAS-8 will apply and restatement is required or to be considered as liability w/back and take it to income.
Thanks,

Hemant