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Abstract
The article examines the differentiation of changes in accounting policies, changes in accounting estimates, and prior-period errors in budgetary organizations, as well as the reflection of their effects in financial statements. It is substantiated that mixing up these three cases in practice distorts the comparability of reporting indicators. Based on the requirements of IPSAS 3, the author proposes a classification algorithm built on sequential questions, as well as a system for assessing the materiality of errors and the completeness of disclosure.
References
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