Practical accounting
Corectarea erorilor contabile ale perioadelor precedente (după aprobarea situațiilor financiare) conform SNC și IFRS
Din diverse motive, fie din cauza modificărilor frecvente ale reglementărilor aplicabile sau a complexității activității, fie din cauza fluctuației de personal etc., situaţiile financiare pot conține o serie de erori semnificative, care trebuie corectate. În mod contrar, omisiunea corectării acestora ar conduce la denaturarea situaţiilor financiare întocmite. Mai mult, în cazul în care situaţiile financiare conţin erori semnificative comise în mod intenţionat, acestea nu se consideră conforme nici cu Standardele Naționale de C...
Monitorul fiscal FISC.md Nr. 4 (59) 2020
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
11 June /2020 09:40
Domeniu:
Noutăți
Tags:
erori | situatia financiara | SNC
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