Errors in Accounting (financial statements): Classification and correction

S. Polenova

doi:doi:10.12737/12799

Errors in Accounting (financial statements): Classification and correction

Published в Auditor · Volume 1, Issue 1, 2015 · Pages 77–84 · Rubrics: ACCOUNTING AND REPORTING

DOI 10.12737/12799

Received: 18.08.2015 Accepted: 18.08.2015 Published: 18.08.2015 Language of publication: RUS

Authors

S. Polenova

ABSTRACT

Activity of the professional accountant is accompanied high probability with mistakes, valued coming from positions of the order of the leader to organizations about account politician. The special record use for their corrections on count of the accounting. When shaping of information in accounting (financial) to reporting because of допущенных mistake follows to follow the rule, being kept in corresponding to normative legal document, interpretation and explication which is presented in given to article

KEYWORDS

mistakes accounting (accounting (financial) reporting categorization order of correction presentation in reporting

Information References

Authors:

Type:

Article

Pages:

from 77 to 84

Status:

Published

Language:

Russian

Keywords:

mistakes,accounting, (accounting (financial) reporting, categorization, order of correction, presentation in reporting

References

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2. Ispravlenie oshibok v bukhgalterskom uchete i otchetnosti (PBU 22/2010). Utverzhdeno prikazom Minfina RF ot 28 iyunya 2010 goda № 63n (v red. ot 27 aprelya 2012 goda № 55n) [Elektronnyy resurs]. URL:// http://minfin.ru/common/img/uploaded/library/no_date/2012/PBU_22.pdf.

3. Bol´shaya entsiklopediya: v 62 tomakh. T 19. - M.: TERRA, 2006. - 592 s.

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5. Kuvaldina T.B. Poryadok ispravleniya oshibok v bukhgalterskoy otchetnosti / T. Kuvaldina. Vse dlya bukhgaltera. - 2013. - № 5. - S. 17 - 24. EDN: https://elibrary.ru/RDXFNX

6. Parasotskaya N. Metodologiya vyyavleniya i ispravleniya oshibok v bukhgalterskom uchete nematerial´nykh aktivov / N. Parasotskaya, N. Zolochevskaya. Birzha intellektual´noy sobstvennosti. - 2011. - T.10. - № 11. - S. 9-13. EDN: https://elibrary.ru/OKEZNN

7. Polenova S.N. Teoriya bukhgalterskogo ucheta / S. Polenova. - M.: Izdatel´sko-torgovaya korporatsiya «Dashkov i K°», 2014. - 464 s.

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