Journal of Accounting and Management Information Systems (JAMIS)


In-depth appreciations and discussions on fundamental errors and changes in accounting policies

2/2002 ,   p44..58

Author(s):  
Mirela PÄ‚UNESCU


Keywords:   accounting methods, accounting principles, errors, financial statements

Abstract:  

A company may choose among various accounting methods and principles when presenting financial statements. But are the bord of managers allowed to change the estimates and the principles they have already choosed? What shoud they do when they make an accounting change? Should the financial statements be restated for any mistake the manager discover?



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