THE INFLUENCE OF ACCOUNTANCY ERRORS ON FINANCIAL AND TAX REPORTS
To make mistakes is human. An accountant may do mistakes, too. Accountancy errors are defined and classsified by accounting regulations. These set what is the accountant treatment for correcting accountancy errors. However, even though one of the objectives in accounting normalization is made by the...
| Những tác giả chính: | , |
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| Định dạng: | Bài viết |
| Ngôn ngữ: | English |
| Được phát hành: |
Nicolae Titulescu University Publishing House
2016-06-01
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| Loạt: | Challenges of the Knowledge Society |
| Những chủ đề: | |
| Truy cập trực tuyến: | http://cks.univnt.ro/uploads/cks_2016_articles/index.php?dir=07_finance_and_accounting%2F&download=CKS+2016_finance_and_accounting_art.114.pdf |
| Tóm tắt: | To make mistakes is human. An accountant may do mistakes, too. Accountancy errors are defined and classsified by accounting regulations. These set what is the accountant treatment for correcting accountancy errors. However, even though one of the objectives in accounting normalization is made by the disconnection between accountancy and taxation, the accountancy errors influence especially tax reports. We will further point the impact of accountancy errors on financial and tax reports. We will also approach the accountancy principles that impose the rules described for correcting the errors. |
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| số ISSN: | 2068-7796 2068-7796 |