prior period item

Needs to be disclosed sepeartely in the profit and loss account subject to the item being material

as per as-5 , proir period items are those items which in previous years have been not given any effect due to some clerical or manual errors..

such items are to treated as current year items and to be shown effect in current years p&l account notes..

seprate sidclosure is needed in Notes to Pand L only when item is material

If audit fees charged for a particular year has not been shown in the P/L, isn't that a material item irrespective of the amount?