Tell me about a time when expenses or liabilities are recognized in the wrong period. What did you do?

I first confirmed the facts and contained the immediate impact. Next, I reviewed the calculation, contract, invoice status, and approval and coordinated the action to verify basis, amount, period, reversal logic, and supporting calculation. After verifying the result, I summarized the root cause, preventive control, owner, and follow-up plan so the issue would not recur.