# Correction

A typed post-final entry that fixes an earlier one without editing it: reversal (mirror of a full posting set), adjustment (partial or IAS 10 adjusting events) or restatement (IAS 8 error corrections).

- Source: [Ledgerbook glossary](/glossary/)
- Related: [Accounting data layer](/glossary/accounting-data-layer/), [Ledger of record](/glossary/ledger-of-record/), [Bitemporal ledger](/glossary/bitemporal-ledger/)