berichtigung

Berichtigung is a German noun that denotes the act of correcting an error or the correction itself. The term is used across various domains to refer to formal or administrative corrections of information, data, or records.

In journalism and publishing, a Berichtigung is a correction or clarification published to rectify an error in a previous article. It typically identifies the original mistake, provides the corrected information, and may include an apology or an explanation of the circumstances. In some media outlets the term Richtigstellung is used interchangeably, though Berichtigung is the more general term.

In accounting and finance, Berichtigung refers to adjustments or restatements made to correct misstated figures in financial statements. This can involve retrospective restatements of prior-year results or current-period adjustments disclosed in notes. Material corrections are usually communicated to users of the statements and may affect compliance with accounting standards and the perceived accuracy of financial reporting.

In public records and administration, Berichtigung denotes the correction of official records, such as civil status data, names, dates of birth, or property records. Procedures and requirements vary by jurisdiction but typically involve an evidence-based process and an authorized decision to amend the record.

Terminology and relationships: Richtigstellung is often used synonymously in media contexts, while Berichtigung serves as a broader term applicable to records and data across domains. The concept overlaps with Korrektur, Anpassung, and Restatement, depending on the field and legal framework.

See also: Richtigstellung, Korrektur, Restatement, Bilanzberichtigung, Grundbuchberichtigung.