Activity of the professional accountant is accompanied high probability with mistakes, valued coming from positions of the order of the leader to organizations about account politician. The special record use for their corrections on count of the accounting. When shaping of information in accounting (financial) to reporting because of допущенных mistake follows to follow the rule, being kept in corresponding to normative legal document, interpretation and explication which is presented in given to article
mistakes,accounting, (accounting (financial) reporting, categorization, order of correction, presentation in reporting
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