The Procedure for Correcting Errors of Previous Periods in Financial Reporting According to IFRS
The subject of the study is represented by errors which were made in financial statements of prior periods and order of adjusting them according to International Financial Reporting Standards (IFRS). The objective of the research was set to study out the materiality of errors made in financial state...
| Main Authors: | , |
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| Format: | Article |
| Language: | Ukrainian |
| Published: |
National Academy of Statistics, Accounting and Audit
2018-10-01
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| Series: | Naukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu |
| Subjects: | |
| Online Access: | https://nasoa-journal.com.ua/index.php/journal/article/view/160 |