Český finanční a účetní časopis 2006(4):140-145 | DOI: 10.18267/j.cfuc.203

Fair and True View in Czech and Polish Practices

Bohuslava Knapová

Fair (jasny) and true (rzetelny) view in Czech and Polish accounting represents the qualitative characteristics and also the requirement of the accounting law on financial statements. Accounting presentation shows fair (jasny) view if the content of financial statements items conforms to the actual state accordance with accounting methods. Accounting presentation reflects true (rzetelny) view if accounting methods are used by the way which leads to the reaching of the fair (jasny) view of the accounting entity.

Keywords: Companies' Valuations, Companies' Valuation Approaches, Income Approach Valuation, Cost Approach Valuation, Book Value of firm.
JEL classification: M41

Published: December 1, 2006  Show citation

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Knapová, B. (2006). Fair and True View in Czech and Polish Practices. Czech Financial and Accounting Journal, 2006(4), 140-145. doi: 10.18267/j.cfuc.203
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