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Fair and True View in Czech and Polish Practices
[Věrný a poctivý obraz v české a polské účetní praxi]

Author

Listed:
  • Bohuslava Knapová

Abstract

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.

Suggested Citation

  • Bohuslava Knapová, 2006. "Fair and True View in Czech and Polish Practices [Věrný a poctivý obraz v české a polské účetní praxi]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2006(4), pages 140-145.
    • Handle: RePEc:prg:jnlcfu:v:2006:y:2006:i:4:id:203:p:140-143
    DOI: 10.18267/j.cfuc.203
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    References listed on IDEAS

    as
    1. Katarzyna Kosmala-MacLullich, 2003. "The true and fair view construct in the context of the Polish transition economy: some local insights," European Accounting Review, Taylor & Francis Journals, vol. 12(3), pages 465-487.
    2. Katarzyna Kosmala, 2005. "True and Fair View or rzetelny i jasny obraz ? A survey of polish practitioners," European Accounting Review, Taylor & Francis Journals, vol. 14(3), pages 579-602.
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