1. An accounting or financial adjustment that is recorded with an effective date in the future rather than the current date, typically used to correct errors or make retroactive changes
The company made a forward-dated adjustment to account for the anticipated increase in expenses.
A empresa fez um ajuste com data futura para contabilizar o aumento antecipado de despesas.
2. In financial reporting, a transaction or correction that becomes effective on a future date specified in advance
The forward-dated adjustment ensures the transaction will be recorded in the correct fiscal period.
O ajuste com data futura garante que a transação será registrada no período fiscal correto.