Authors: Y.V. Milutina, E.I. Levina
Title of the article: Correction of errors in the accounting and reporting
Year: 2012, Issue: 2, Pages: 131-134
Branch of knowledge: Economical sciences
Index UDK: 336.717.6
DOI: -
Abstract: The analysis of the the Regulations on accounting "Correction of errors in accounting and reporting" is performed. Na-ture of the error with time fixed is made. Ways of correcting errors, depending on the period of their discovery are discussed with specific examples.
Key words: error correction detection period accounted for
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