Search Results - subject:"true and fair view"

Factors influencing true and fair view when preparing financial state-ments under IFRS: evidence from the Czech Republic

Homola, David; Paseková, Marie - In: Equilibrium : quarterly journal of economics and … 15 (2020) 3, pp. 595-611

Persistent link: https://www.econbiz.de/10012286485

An analysis of the international research on the relationship between prudence and true and fair view in financial reporting

Ciocan, Claudia Cătălina; Georgescu, Iuliana - In: Journal of Eastern Europe research in business & … 2018 (2018), pp. 1-16

Persistent link: https://www.econbiz.de/10012156278

THE TRUE AND FAIR VIEW CONCEPT IN ROMANIA: A CASE STUDY OF CONCEPT TRANSFERABILITY

Albu, Catalin Nicolae; Albu, Nadia; Alexander, David - HAL - 2009

There is an enormous literature relating to the true and fair view (hereafter TFV). We are concerned with how the …

Persistent link: https://www.econbiz.de/10008791515

Three Types of Accounting Policies Reflected in Financial Statements. Case Study for Romania

GURAU, MARIANA - In: Global Economic Observer 2 (2014) 1, pp. 209-221

The objective of financial statements is to give a true and fair view of financial position and of the performance, a … true and fair view which will be useful for a wide range of users to take economic decisions. Accounting policies choice … implementation. Starting question is: which of the results are the true and fair view? …

Persistent link: https://www.econbiz.de/10010781452

Should Financial Statements Represent Fairly or be Relevant?

Burlaud, Alain - HAL - 2013

To ask if financial statements should "represent fairly" or be "relevant" gives a political dimension to the trade-off between reliability and relevance, two characteristics of financial reporting that the IASC/IASB Conceptual Framework does not consider to be conflicting. However, depending on...

Persistent link: https://www.econbiz.de/10010899749

Accounting Policies and Estimates in Municipalities between Norms and Reality

Cenar, Iuliana - In: Annals of the University of Petrosani, Economics 12 (2012) 1, pp. 49-60

The conformity of the Romanian accounting system to the European and international accounting rules also implies the accounting policies as a crucial element in the development and presentation of financial statements, which must include relevant and reliable information in condition to meet the...

Persistent link: https://www.econbiz.de/10011067113

INTENATIONAL RESEARCH REGARDING CREATIVE ACCOUNTING

Adrian, Grosanu; Ramona, Rachisan Paula; Romulus, … - In: Annals of Faculty of Economics 1 (2012) 2, pp. 668-674

Although creative accounting practices are not at all recent, only since 2000 this phenomenon has been widely publicized because of the financial scandals that had erupted worldwide. Obviously, creative accounting practices came to be used with nonchalance at enterprise level, irrespective of...

Persistent link: https://www.econbiz.de/10010617373

TRUE AND FAIR VIEW AND CREATIVE ACCOUNTING CONCEPTUAL DELIMITATIONS BASED ON PAPINEAU`S TREE METHODOLOGY

Vladu, Alina Beattrice; Matis, Dumitru; Salas, Oriol Amat - In: Annales Universitatis Apulensis Series Oeconomica 1 (2012) 14, pp. 9-9

true and fair view and creative accounting are dynamic concepts thatcomprised various debates in the literature regarding … literature and presenting the primary core termscomprised in the area of research of true and fair view and creative accounting. …

Persistent link: https://www.econbiz.de/10010555217

The Responsibility for Producing and Validating Financial-Accounting Information

Alina-Mariana, Istrate - In: Ovidius University Annals, Economic Sciences Series XII (2012) 2, pp. 1170-1174

and the true and fair view, following the approach of aspects related to the responsibility of accounting professionals …

Persistent link: https://www.econbiz.de/10010679410

The Financial-Accounting Communication and Affiliated Informational Risk

Alina-Mariana, Istrate - In: Ovidius University Annals, Economic Sciences Series XII (2012) 2, pp. 1175-1180

The requirements of the modern society called forth the material assets in favor of immaterial ones. We are especially making mention of information. These represent the basement of any decision, and consequently its success or its failing rests on the quality of the creation and communication...

Persistent link: https://www.econbiz.de/10010679445