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Is the Following Exception Applicable to IFRS or U

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Is the following exception applicable to IFRS or U.S. GAAP?"If determining the effect of a correction of an error is considered impracticable, then a company should report the effect of the error correction in the period in which it believes it practicable to do so." Is the following exception applicable to IFRS or U.S. GAAP? If determining the effect of a correction of an error is considered impracticable, then a company should report the effect of the error correction in the period in which it believes it practicable to do so.

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