True and fair view has an important influence on European and American accounting.IASB also regards it as the philosophy and ethics to revise and set up IAS/IFRS.
英
美
- 摘要“真實(shí)與公允”在歐美會(huì )計中是一個(gè)至關(guān)重要的理念，是國際會(huì )計準則理事會(huì )研制和評價(jià)國際財務(wù)報告準則的指導思想，也是主體選擇會(huì )計政策、進(jìn)行會(huì )計處理和編制財務(wù)報告的依據。
