Home  Journals  International Accounting  14(212) - 2012 April

About correction of mistakes in accounting and the organization reporting

Available online: 6 April 2012

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

The methodical aspects of correcting errors in accounting and reporting of organization in according to national regulations of the Russian Federation and the International Financial Reporting Standards (IFRS) are considered in the article. Application of the standards is demonstrated by a concrete example to compare the approaches to the correction of errors and identify areas for further harmonization of national accounting rules and reporting in accordance with IFRS.

Keywords: accounting and reporting, errors, corrections, international accounting standards

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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