On the Accounting Disposal and Report Form Adjustment of Accountant's Error Correction

Qun Wang · Journal of Shandong Administrative College and Shandong Economic Management Personnel College · 2005

The accountant's Errors should be corrected accurately in time, otherwise it will influence on the reliability of accounting information, and mislead the investors, creditors and other information users. Therefore, accounting rules should be used accurately when correcting accounting errors.

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