Object

Title: The evolution of the importance of the true and fair view (TFV) principle. The case of Poland

Title in english:

Ewolucja znaczenia zasady wiernego i rzetelnego obrazu na przykładzie Polski

Creator:

Piechocka-Kałużna, Agnieszka

Description:

Financial Sciences. Nauki o Finansach, 2018, vol. 23, no. 4, s. 89-101

Abstrakt:

The aim of this paper is to analyse matters of truth, which is inherent issue of accounting (and therefore in reporting, as its part), which is reflected in the true and fair principle (TFV). The paper demonstrates the essence of the TFV principle and the evolution of its role and place among the set of qualitative characteristics of financial statements. After examining the changes in the development of the perception of TFV the paper makes an appraisal, gives the author’s comments and contribution by providing direct implications for regulators and the setters of standards. With respect to typical limitations regarding behavioural studies, the paper provides practical as well as social implications about understanding of the TFV concept and its effect on both the preparers and users of financial statement

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2018

Resource Type:

artykuł

Resource Identifier:

doi:10.15611/fins.2018.4.06 ; oai:dbc.wroc.pl:59377

Language:

eng

Relation:

Financial Sciences. Nauki o Finansach, 2018, vol. 23, no. 4

Rights:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-NC-ND 3.0 PL

Location:

Uniwersytet Ekonomiczny we Wrocławiu

Group publication title:

Financial Sciences. Nauki o Finansach

Object collections:

Last modified:

Jun 11, 2022

In our library since:

Feb 11, 2019

Number of object content hits:

215

All available object's versions:

https://dbc.wroc.pl/publication/101183

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