必应词典为您提供correction-of-accounting-errors的释义,网络释义: 会计差错的更正;重大会计差错更正;
Materiality decisions and the correction of accounting errors. The Accounting Review 84, 659-688.Acito, A. A., J. J. Burks, and W. B. Johnson. 2009. Materiality decisions and the correction of accounting errors. The Accounting Review 84 (3): 659-688....
THE CORRECTION OF ACCOUNTING ERRORS.accountingbroughtforwarderrorssignificanttheresultThis paper presents the accounting and fiscal aspects related to correcting the errors in the registration of expenses and revenues corresponding to current and previous accounting periods. In order to approach the method of...
The retrospective correction of accounting errors may be impracticable. This may be the case for example where entity has not collected sufficient data to enable it to determine the effect of correction of an accounting error and it would be unfeasible or impractical to reconstruct such data. Where...
美 英 un.错误更正 英汉 un. 1. 错误更正 释义: 全部,错误更正
目录 释义 翻译 go top 相关文章 有道翻译 changes in accounting policies and estimates and correction of errors 会计政策和估计的变更及错误的更正 以上为机器翻译结果,长、整句建议使用 人工翻译。应用推荐关于有道 Investors 有道智选 官方博客 技术博客 诚聘英才 联系我们 站点地图 网络举报 © 2025 网易...
模块十七 The correction of errors 财务会计(Paper F3 Financial Accounting)是会计学专业开设的一门必修的专业基础课程, 是学习其他专业课程的入门课。适用对象为会计专业本科生,没有先修课程的要求。 F3财务会计是ACCA考试第一阶段的课程。本课程的目的是培养学生对于
All errors from previous periods that are material need to be corrected in the comparative figures of this period: showing a line-by-line effect on each item affected. If the best effort was made with information available last year, this is a correction of an accounting estimate rather than...
Accounting Errors Accounting errors are mistakes that are made in previous financial statements. This can include the misclassification of an expense, not depreciating an asset, miscountinginventory, a mistake in the application of accounting principles, or oversight. Errors are retrospective and must ...
POSSIBILITIES TO CORRECT ACCOUNTING ERRORS IN THE CONTEXT OF COMPLYING WITH THE OPENING BALANCE SHEET INTANGIBILITY PRINCIPLE There are still different views on the intangibility of the opening balance sheet at global level in the process of convergence and accounting harmonization. Fnding a total differ...