. But, in order to take reality, and not „creativity” based decisions, the financial statements must offer a true and fair … view of the company, the managers’ opinion regarding this matter being captured, through a selective research. …

information presentation must respect the principle of true and fair view and that of the significant importance. …

The concept of "true and fair view" is a very subjective one , which didn't find yet the definition general accepted … financial statements. The financial audit plays an important role for delimitating the true and fair view supplied by the … other kind of formula through which could be possible to measure the level of the fidelity and the true and fair view of the …

insurance of the true and fair view, more and more authors are against this idea, sustaining that such a situation beads to a … into discursion on the one hand, oven the idea of true and fair view, and on the other hand, the objectivity of these … information in comparison with their beneficiaries. In our opinion, the influence exercised on the concept of true and fair view …

Purpose – This paper aims to determine whether the “true and fair view override” (TFVO) principle is relevant and … providing a true and fair view (TFV) is paramount; thus an override of inapplicable accounting standards and regulation is …

Katarzyna analyze the last development in the polish accounting system and the influence on true and fair view of accounting …