Exception: Difference between revisions
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imported>Doug Williamson (Expand for carve-outs.) |
imported>Doug Williamson (Add link.) |
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== See also == | == See also == | ||
*[[Carve-out]] | *[[Carve-out]] | ||
*[[Exceptional item]] | |||
*[[Mostly positive]] | *[[Mostly positive]] | ||
*[[Outlier]] | |||
*[[Reporting]] | *[[Reporting]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
Latest revision as of 19:49, 23 September 2022
1. Reporting
In reporting, an 'exception' is an unusual item or an error, which is highlighted for review by those receiving the report.
Reporting 'by exception' means reporting all significant errors or unusual items, giving correspondingly less emphasis to routine matters.
2. Documentation and regulation
A carve-out.
