Beattrice, Vladu Alina; Dumitru, Matis - In: Annals of Faculty of Economics 1 (2012) 1, pp. 972-977
This empirical study comprises items related to the operationalization of the concept True and Fair View in day to day … importance attributed low, the concept True and Fair View `s importance as an overall basis of accounting is limited, fact that … financial statements give True and Fair View and in the same manner the expert accountants must consider it important in order …