Erorile contabile – tehnici de corectare și exemple practice
Accounting errors - correction techniques and practical examples

Summary/Abstract: This article approaches in an objective manner the main theoretical and practical aspects of techniques for correcting errors identified in the accounting activity of economic and financial operations carried out by economic entities. Consequently, the paper aims to support Romanian accounting professionals by presenting the legislative references and exemplifying the professional judgments used to correct accounting errors. At the same time, the paper focuses on highlighting the importance of using appropriate accounting policies, along with a series of recommendations designed to prevent the emergence of situations that could lead to the distortion of accounting information.

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