THE INFLUENCE OF ACCOUNTANCY ERRORS ON FINANCIAL AND TAX REPORTS
To make mistakes is human. An accountant may do mistakes, too. Accountancy errors are defined and classsified by accounting regulations. These set what is the accountant treatment for correcting accountancy errors. However, even though one of the objectives in accounting normalization is made by the...
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| Format: | Article |
| Language: | English |
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Nicolae Titulescu University Publishing House
2016-06-01
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| Series: | Challenges of the Knowledge Society |
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| Online Access: | http://cks.univnt.ro/uploads/cks_2016_articles/index.php?dir=07_finance_and_accounting%2F&download=CKS+2016_finance_and_accounting_art.114.pdf |
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| author | Mariana GURĂU Maria Zenovia GRIGORE |
| author_facet | Mariana GURĂU Maria Zenovia GRIGORE |
| author_sort | Mariana GURĂU |
| collection | DOAJ |
| description | To make mistakes is human. An accountant may do mistakes, too. Accountancy errors are defined and classsified by accounting regulations. These set what is the accountant treatment for correcting accountancy errors. However, even though one of the objectives in accounting normalization is made by the disconnection between accountancy and taxation, the accountancy errors influence especially tax reports. We will further point the impact of accountancy errors on financial and tax reports. We will also approach the accountancy principles that impose the rules described for correcting the errors. |
| format | Article |
| id | doaj-art-d0604a7b21f948e0832b4e1eef01d9c1 |
| institution | DOAJ |
| issn | 2068-7796 2068-7796 |
| language | English |
| publishDate | 2016-06-01 |
| publisher | Nicolae Titulescu University Publishing House |
| record_format | Article |
| series | Challenges of the Knowledge Society |
| spelling | doaj-art-d0604a7b21f948e0832b4e1eef01d9c12025-08-20T02:58:07ZengNicolae Titulescu University Publishing HouseChallenges of the Knowledge Society2068-77962068-77962016-06-016-790794THE INFLUENCE OF ACCOUNTANCY ERRORS ON FINANCIAL AND TAX REPORTSMariana GURĂU0Maria Zenovia GRIGORE1Lecturer, PhD, Faculty of Economics, ”Nicolae Titulescu” University of BucharestAssistent professor, PhD, Faculty of Economics, ”Nicolae Titulescu” University of BucharestTo make mistakes is human. An accountant may do mistakes, too. Accountancy errors are defined and classsified by accounting regulations. These set what is the accountant treatment for correcting accountancy errors. However, even though one of the objectives in accounting normalization is made by the disconnection between accountancy and taxation, the accountancy errors influence especially tax reports. We will further point the impact of accountancy errors on financial and tax reports. We will also approach the accountancy principles that impose the rules described for correcting the errors.http://cks.univnt.ro/uploads/cks_2016_articles/index.php?dir=07_finance_and_accounting%2F&download=CKS+2016_finance_and_accounting_art.114.pdfAccountancy errorsaccountancy principlesfinancial reportstax reportsreported result. |
| spellingShingle | Mariana GURĂU Maria Zenovia GRIGORE THE INFLUENCE OF ACCOUNTANCY ERRORS ON FINANCIAL AND TAX REPORTS Challenges of the Knowledge Society Accountancy errors accountancy principles financial reports tax reports reported result. |
| title | THE INFLUENCE OF ACCOUNTANCY ERRORS ON FINANCIAL AND TAX REPORTS |
| title_full | THE INFLUENCE OF ACCOUNTANCY ERRORS ON FINANCIAL AND TAX REPORTS |
| title_fullStr | THE INFLUENCE OF ACCOUNTANCY ERRORS ON FINANCIAL AND TAX REPORTS |
| title_full_unstemmed | THE INFLUENCE OF ACCOUNTANCY ERRORS ON FINANCIAL AND TAX REPORTS |
| title_short | THE INFLUENCE OF ACCOUNTANCY ERRORS ON FINANCIAL AND TAX REPORTS |
| title_sort | influence of accountancy errors on financial and tax reports |
| topic | Accountancy errors accountancy principles financial reports tax reports reported result. |
| url | http://cks.univnt.ro/uploads/cks_2016_articles/index.php?dir=07_finance_and_accounting%2F&download=CKS+2016_finance_and_accounting_art.114.pdf |
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