Fair and True View in Czech and Polish Practices

Věrný a poctivý obraz v české a polské účetní praxi

Bohuslava Knapová

Český finanční a účetní časopis, 2006, vol. 2006, issue 4, 140-145

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.

Keywords: Companies' Valuations; Companies' Valuation Approaches; Income Approach Valuation; Cost Approach Valuation; Book Value of firm; Ocenění podniku; Metody oceňování podniku; Výnosová metoda ocenění podniku; Věcná metoda ocenění podniku; Substanční metoda ocenění podniku; Účetní hodnota podniku (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2006
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://cfuc.vse.cz/doi/10.18267/j.cfuc.203.html (text/html)
free of charge

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:prg:jnlcfu:v:2006:y:2006:i:4:id:203:p:140-143

Ordering information: This journal article can be ordered from
Český finanční a účetní časopis, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3
http://cfuc.vse.cz

DOI: 10.18267/j.cfuc.203

Access Statistics for this article

Český finanční a účetní časopis is currently edited by Karel Brůna

More articles in Český finanční a účetní časopis from Prague University of Economics and Business Contact information at EDIRC.
Bibliographic data for series maintained by Stanislav Vojir ().