1. A financial or accounting adjustment made to account for future expected changes or conditions, rather than only correcting past errors
The company implemented a forward-looking correction to adjust its revenue projections based on anticipated market trends.
A empresa implementou uma correção prospectiva para ajustar suas projeções de receita com base nas tendências de mercado antecipadas.
2. In financial statements, a proactive restatement or adjustment that anticipates future obligations or liabilities
The bank made a forward-looking correction to reserve funds for potential loan defaults.
O banco fez uma correção prospectiva para reservar fundos para possíveis inadimplências de empréstimos.