Fiscal Periods
0 periods ·
Period Lifecycle (IAS 10 / IFRS)
🟢 Open→ post entries freely →🟡 Closed→ month-end complete, no new postings →🔒 Locked→ after audit/filing, fully immutable
Re-opening a Closed period is allowed with a logged audit trail. Re-opening a Locked period is strongly discouraged (IAS 8: use current-period adjustments instead).