| 单词 | true and fair view |
| 释义 | true and fair view true and fair view In the UK, auditors of the published accounts of companies have traditionally been required to form an opinion as to whether the accounts they audit show a ‘true and fair view’ of the organization’s affairs. This is an important concept in the UK and may be used as an override to depart from legal requirements. Despite its importance there is no legal definition of the expression. The meaning of ‘true and fair view’ develops over time as accounting standards are issued and new accounting issues are debated. The US and International Accounting Standards equivalent of the concept is fair presentation and this is the term now used in the Financial Reporting Standard Applicable in the UK and Republic of Ireland. |
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