Clarity required on prior period items under as5

Interest of non payment for the period?

For which period delay you have charged that interest.

If it falls within 31st March, It's prior period, otherwise for the period in which you have raised the invoice.

As the term 'prior period items', as defined in this Standard, refers only toincome or expenses which arise in the current period as a result of errors or omissions in the preparation of the financial statements of one or moreprior periods.