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  • Corectarea erorilor contabile ale perioadelor precedente (după aprobarea situațiilor financiare) conform SNC și IFRS
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Practical accounting

iconCorectarea 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...

Natalia Ţiriulnicova

Natalia Ţiriulnicova

Marcela Dima

Marcela Dima

Monitorul fiscal FISC.md Nr. 4 (59) 2020

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Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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