True and fair view / fair presentation

True and fair view / fair presentation
Достоверное и объективное представление
. . Словарь экономических терминов .

Англо-русский экономический словарь.

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Смотреть что такое "True and fair view / fair presentation" в других словарях:

  • true and fair view — Auditors of the published accounts of companies are required to form an opinion as to whether the accounts they audit show a ‘true and fair view’ of the organization s affairs. This is an important concept in the UK and may be used as an override …   Accounting dictionary

  • true and fair view — Auditors of the published accounts of companies are required to form an opinion as to whether the accounts they audit show a true and fair view of the organization s affairs. This is an important concept in the UK and may be used as an override… …   Big dictionary of business and management

  • true and fair view — A British term for the *fair presentation of financial statements. In the United Kingdom, expressions used prior to the adoption of the phrase true and fair included (i) full and fair and (ii) true and correct …   Auditor's dictionary

  • fair presentation — The requirement that financial statements should not be misleading. ‘Fair presentation’ is the US and International Accounting Standards equivalent of the British requirement that financial statements give a true and fair view …   Accounting dictionary

  • fair presentation — The requirement that financial statements should not be misleading. Fair presentation is the US and International Accounting Standards equivalent of the British requirement that financial statements give a true and fair view …   Big dictionary of business and management

  • Plato: ethics and politics — A.W.Price I Plato followed his teacher Socrates into ethics by way of a question that remained central in Greek thought: what is the relation between the virtues or excellences (aretai) of character, and happiness (eudaimonia)?1 Both concepts… …   History of philosophy

  • Media and Publishing — ▪ 2007 Introduction The Frankfurt Book Fair enjoyed a record number of exhibitors, and the distribution of free newspapers surged. TV broadcasters experimented with ways of engaging their audience via the Internet; mobile TV grew; magazine… …   Universalium

  • Science and mathematics from the Renaissance to Descartes — George Molland Early in the nineteenth century John Playfair wrote for the Encyclopaedia Britannica a long article entitled ‘Dissertation; exhibiting a General View of the Progress of Mathematics and Physical Science, since the Revival of Letters …   History of philosophy

  • Charity and Charities — • In its widest and highest sense, charity includes love of God as well as love of man Catholic Encyclopedia. Kevin Knight. 2006. Charity and Charities     Charity and Charities …   Catholic encyclopedia

  • FRANK, JACOB, AND THE FRANKISTS — Jacob Frank (1726–1791) was the founder of a Jewish sect named after him which comprised the last stage in the development of the Shabbatean movement. He was born Jacob b. Judah Leib in Korolowka (Korolevo), a small town in Podolia. His family… …   Encyclopedia of Judaism

  • LAW AND MORALITY — In the Bible In the Pentateuch, legal and moral norms are not distinguished by any definitional criteria. The manner of presentation of both is via revelation – moral norms are not presented as wisdom but rather as prophetic revelation. Thus the… …   Encyclopedia of Judaism


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