Koncepcja true and fair view w Międzynarodowych Standardach Rachunkowości oraz standardach rachunkowości amerykańskiej
True and fair view concept in International Accounting Standards and US Generally Accepted Accounting Principles

Summary/Abstract: Financial accounting standards include some foundations for the preparation and presentation of financial statements for external users. One of the pillars of accounting is true and fair view concept. It is directly included in International Accounting Standards, but its traits also show in US Generally Accepted Accounting Principles. The way in which TFV is presented in IAS has changed recently. The US GAAP are also to be modified, which may result in the future in introducing the „true and fair view” phrase to American accounting.

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