publication . Article . 2010

"Tikro ir teisingo vaizdo" samprata Lietuvos apskaitos reguliavime

Rudžionienė, Kristina; Christauskas, Česlovas;
Open Access English
  • Published: 01 Jan 2010 Journal: Socialiniai mokslai, volume 2,010, issue 1 (67), pages 42-48 (issn: 1392-0758, Copyright policy)
Abstract
The "true and fair view" concept is very popular in the professional accountants’ language. After theoretical analysis of the "true and fair view" concept it was made research how understanding of this concept was created in Lithuanian accounting regulation. The stated purpose of financial statements is taken from the United Kingdom, and is different in the particular formulation. Additionally, it is not explained anywhere what it is and how to reach it. There are not specifically defined qualitative characteristics in any Lithuanian law, so "true and fair view" meaning may be related only with the system of accounting standards.
Subjects
free text keywords: Lithuania ; True and fair view ; Fairness ; Accounting regulation
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