SQL Query to get values as of previous months if no other parameter is passed

Question

I have created the below query, where p_year is always passed as current year. I want to tweak the query in a way that if p_quarter and p_month is not passed then I need to calculate the above query as of 1st month of the current year ( already passed in:p_year) till current month.

SELECT Max(acrl2.accrual_period)
 FROM   anc_per_accrual_entries acrl2
 WHERE  person_id = paam.person_id
 AND    acrl2.plan_id = appe.plan_id
 and acrl2.PER_ACCRUAL_ENTRY_ID = dtl.PER_ACCRUAL_ENTRY_ID
     AND ( To_char(acrl2.accrual_period, 'yyyy') IN ( :P_YEAR )
              OR 'All' IN ( :P_YEAR
                            || 'All' ) )
       AND ( ( To_char(acrl2.accrual_period, 'yyyy')
               || ' Q '
               || To_char(acrl2.accrual_period, 'Q') ) IN ( :P_QUARTER )
              OR 'All' IN ( :P_QUARTER
                            || 'All' ) )
       AND ( ( To_char(acrl2.accrual_period, 'yyyy')
               || '/'
               || To_char(acrl2.accrual_period, 'mm') ) IN ( :P_MONTH )
              OR 'All' IN ( :P_MONTH
                            || 'All' ) )
                            

But if p_quarter or p_month is passed then I need to use the above query only. Is this possible?