Browse

The true and fair view principle is a key rule that has been functioning in accountancy for a very long time. In the face of an ever-growing world and new opportunities that have forced development and changes in the approach of accounting, the true and fair view principle became even more crucial. Its maintenance has become one of the prime goals for each person creating a financial statement. The theoretical part of the article was focused on showing the meaning of the true and fair view principle and its import...