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.
They can manage this job because they are filled with a jelly-like substance called nucleus pulposus in a very rugged disc-shaped casing. Degenerative disc disease (DDD) is a general term used to describe these degenerative and often age-related changes in the discs.