True and Fair Concept in Accounting: Definition and Application
Abstract
The article is devoted to the specific features of application of the true and fair concept in accounting and financial science. In this article, theoretical bases of this concept and also ways of its application in practice are considered. This specifi ed concept is actually one of the basics in forming ideology of national accounting standards in various countries. Modern accounting legislation in Russia is also partially based on the concept positions.
Keywords:
true and fair view, accounting interpretation, not cancelled agreement
Downloads
References
References in Latin Alphabet
Translation of references in Russian into English
Downloads
Published
How to Cite
Issue
Section
License
Articles of the St Petersburg University Journal of Economic Studies are open access distributed under the terms of the License Agreement with Saint Petersburg State University, which permits to the authors unrestricted distribution and self-archiving free of charge.