文章基本信息

标题：CHANGES IN PRIOR PERIOD ERRORS
本地全文：下载
作者：Pietraru, Alina ; Luţă, Dorina
期刊名称：Theoretical and Applied Economics
印刷版ISSN：1841-8678
电子版ISSN：1844-0029
出版年度：2007
卷号：6(511)(supplement)(vol2)
期号：6(511)(supplement)(vol2)
页码：215-218
出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：In 2007, in Romania is continued the gradual implementation of the International Financial Reporting Standards which includes: the IFRS, the IAS and their Interpretation as approved by European Union, translated and published in Romanian. The financial statement must achieve one major purpose that is to provide information about the financial position, financial performance and changes in financial position of that entity. In this context, the accounting policy elaborated and assumed by the management of the entity must offer an information that is relevant and reliable for a wide range of users.
关键词：financial statements; prior period material errors; retained earnings.