Перегляд за Автор "Rakytska, A."

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    Methodology of correction of errors in financial reporting
    (Одеський національний університет імені І. І. Мечникова, 2016) Nitsenko, Vitalii S.; Rakytska, A.; Ніценко, Віталій Сергійович; Ниценко, Виталий Сергеевич
    The procedure of correcting errors in financial reporting is regulated by P(S)A (provisions, standards of the accounting) 6 "Correction of errors and changes in the financial reporting"1. The norms P(S)A 6 are applied in the financial statements of enterprises, organizations and other legal entities of all ownership forms (except budget institutions). Errors occur as a result of arithmetical calculations, the incorrect application of accounting principles or intentionally.