РАЗВИТИЕ МЕХАНИЗМА ИСПРАВЛЕНИЯ БУХГАЛТЕРСКИХ ОШИБОК

Abstract

The rules for correcting errors directly depend on their correct identification and classification. In this regard, the problem of separating errors from abuse takes on a special role, which is reflected in the presented definition of an accounting error, which is understood as the result of unintentional actions of accounting personnel. An extended classification of accounting errors is given according to nine basic classification criteria: by intention, by the method of distortion, by reasons of occurrence, by place of occurrence, by the essence of manifestation, by consequences, by frequency, by the time of detection, by significance. The division of errors into methodological and organizational and technical ones is proposed by analogy with the aspects of accounting policy. The former are due to non-compliance with the prescriptions of accounting standards. The latter are related to arithmetic calculations, grouping and data transfer. At the same time, a technical error does not have a materiality threshold and is easily identified as such, in contrast to a methodological error. It was recommended to provide criteria for determining materiality in the accounting policy when disclosing information about identified errors. On the basis of the extended classification, an error correction algorithm has been developed, which is a logical sequence of stages of primary identification, classification, materiality assessment and correction in the accounting system. The redundancy of the five-level gradation of errors by the detection time contained in PBU 22/2010 and the need to replace it with a two-level one have been substantiated. Methodological recommendations for improving the procedure for disclosing information about errors in financial statements are presented, including on simplifying the system for periodizing errors, as well as on unifying the procedure for reflecting the consequences of changes in accounting policies, estimated values and correcting errors in financial statements.