The reversal of the prior fiscal year accruals in the thirteenth financial accounting period is necessary to prevent the misstatement of the current fiscal year financial data. Asset and liability entries must be reversed with an offsetting entry to the appropriate revenue or expenditure accounts.he reversal of the prior fiscal year accruals in the thirteenth financial accounting period is necessary to prevent the misstatement of the current fiscal year financial data. Asset and liability entries must be reversed with an offsetting entry to the appropriate revenue or expenditure accounts.
Disc desiccation is an extremely common degenerative change of intervertebral discs. The incidence climbs with age, and to a large degree a gradual desiccation is a 'normal' part of disc aging. It results from replacement of the hydrophilic glycosaminoglycans within the nucleus polposus with fibrocartilage.isc desiccation is an extremely common degenerative change of intervertebral discs. The incidence climbs with age, and to a large degree a gradual desiccation is a 'normal' part of disc aging. It results from replacement of the hydrophilic glycosaminoglycans within the nucleus polposus with fibrocartilage.
Most people experience some amount of disc desiccation in their lives. A number of reasons could cause disc desiccation, they are-. 1  Aging â The older we grow; the fluid in the disc tends to evaporate or reduces and slowly becomes hard and dry. 2  Dehydration of the disc material destructs flexibility and decreases the height of the disc.