1. A financial or accounting modification made in anticipation of future conditions, trends, or events rather than based solely on historical data
The company made a forward-looking adjustment to its revenue projections based on market analysis.
A empresa realizou um ajuste prospectivo em suas projeções de receita com base na análise de mercado.
2. In accounting and financial reporting, an adjustment that incorporates expectations about future performance or conditions
The auditors recommended a forward-looking adjustment to account for anticipated economic changes.
Os auditores recomendaram um ajuste prospectivo para contabilizar as mudanças econômicas antecipadas.