Tax & Accounting n. 14 – 2024
Mistakes often happen when keeping company accounts. These errors can be divided into serious, when they can make the approval of the financial statements null or void, material, when they can influence the decisions of the users of the financial statements, or non-material when they do not affect the economic decisions of the users of the financial statements.
In light of the updates reported in the OIC 29 principle, this contribution aims to offer an operational examination of the methods for correcting accounting errors.
Index of topics
- Premise
- Accounting errors
- Accounting errors
- Errors committed in previous years
- Errors committed in the exercise of competence
- Normative requirements
- Attachment 1
- The Expert responds…
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- Writings for correcting accounting errors (PDF) (390 kB)
Writings for the correction of accounting errors
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