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  • Corectarea erorilor comise în perioada precedentă. Formule contabile
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Practical accounting

iconCorectarea erorilor comise în perioada precedentă. Formule contabile

Conform prevederilor p.32 alin.(3) din Standardul Naţional de Contabilitate „Politici contabile, modificări ale estimărilor contabile, erori şi evenimente ulterioare” eroarea comisă în oricare perioadă de gestiune precedentă şi depistată până la sfârşitul perioadei de gestiune curente (dar după semnarea situaţiilor financiare pentru perioada în care s-a comis eroarea), se corectează prin înregistrări de ajustare în luna în care s-a depistat eroarea.

Corectarea erorilor contabile este condiţionată de faptul dacă acestea sunt...

Maria Gancearuc

Maria Gancearuc

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Publicaţia periodică "Monitorul Fiscal FISC.MD"

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

17 June /2019 13:49

Catalogul tematic

Contabilitate | Factura fiscală | Noutăți | Dare de seamă fiscală | T.V.A.

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