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.
Disc Desiccation Facts. It must be noted that degenerative disc disease is not a condition of the elderly, as the name implies. In fact, we all have the signs of it by 30 and many of us have it in our teens. I was diagnosed with moderate lumbar degenerative disc disease at 16.isc Desiccation Definition. Desiccation simply means to lose water. The intervertebral discs are composed mostly of water, as is most of our anatomy. As discs age, it is normal for them to lose moisture content, as well as their ability to retain moisture.