Procedures for correcting errors in accounting (financial) statements
Автор: Roshchektaeva Uliana Urievna
Журнал: Научный вестник Южного института менеджмента @vestnik-uim
Рубрика: Экономическая политика и хозяйственная практика
Статья в выпуске: 1 (5), 2014 года.
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Relevance of this study is due to the fact that at different stages of the accounting and reporting capabilities of different kinds of errors. The article discusses the existing order of bug fixes, depending on their importance and the time of detection. In addition, studied the possible types of liability and penalties for violation of the rules of accounting and accounting and tax reporting.
Errors, significant error, error correction, administrative responsibility, financial statements
Короткий адрес: https://sciup.org/14338711
IDR: 14338711
