IAS-8 - • Prior period errors -Prov. Doubt. Debts-Retained earnings

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We have receivables with no movement from past 10 years . This year auditors want to qualify our Financial Statements stating the amount of Provision required for doubtful debts. To remove this qualification, I am suggesting to make provision for doubtful debts by debiting retained earnings as amounts
1. belong to previous years (Prior period errors)
2. Since this does not belong to current year- why should I affect my Pl of current year.

please suggest how to make my case strong
 

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