Guide
1
errors in the accounting records are not errors or omissions in the reflection of certain factors of the financial activity of the enterprise, if they are identified as a result of new information accountant after reporting.
2
Find your mistake and make the appropriate changes , performing a series of the following.Correct entries in the relevant accounts in the month of the reporting year, which was found by you bug, if it is revealed before the end of this year.
3
Correct entries in the relevant accounts for December of the reporting year (reporting year recognizes the year f
or which the report is made) if the error was detected after the end of the year, but prior to the date of the financial statements.
4
Provide revised financial statements for all the necessary addresses, where before it was submitted to the wrong option (shareholders or members of society, public authorities, local governments, and others.)
5
If you have identified a significant fault after the approval of the financial statements for the year, fix its relevant records for certain, desired accounts in the current period by all the allocations for the periods, which are reflected in the accounts for the current reporting period.The exceptions here are cases where communication error with a particular period can not be established or it is impossible to determine the effect of errors on the cumulative total of all previous periods.Produced retrospective restatement since the previous reporting period, in which you made a corresponding error.
6
find more information in the Regulations on accounting, in particular paragraph "Correction of errors in the accounting and reporting PBU 22/10".