The Influence of Accountancy Errors on Financial and Tax Reports

Mariana Gurău () and Maria Zenovia Grigore ()
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Mariana Gurău: Departament of Economic Sciences „Nicolae Titulescu” University
Maria Zenovia Grigore: Departament of Economic Sciences „Nicolae Titulescu” University

Global Economic Observer, 2016, vol. 4, issue 2, 123-128

Abstract: 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.

Keywords: Accountancy errors; accountancy principles; financial reports; tax reports; reported result. (search for similar items in EconPapers)
Date: 2016-11
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Persistent link: https://EconPapers.repec.org/RePEc:ntu:ntugeo:vol4-iss2-16-123

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