In-depth appreciations and discussions on fundamental errors and changes in accounting policies
2/2002 , p44..58
Author(s):
Mirela PĂUNESCU
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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