IDEAS home Printed from https://ideas.repec.org/h/spr/prbchp/978-3-030-99873-8_26.html
   My bibliography  Save this book chapter

The Origin of True and Fair View in the Czech Accounting

In: Regulation of Finance and Accounting

Author

Listed:
  • Marcela Zárybnická Žárová

    (Prague University of Economics and Business)

Abstract

True and fair view (TFV) has been introduced into the Czech accounting and reported only in 90s of last century, after changes in 1989. At the early 90s, debates concerning which of the basic accounting philosophies should be adopted and have been opened. Debates on strategies in accounting were primarily oriented on the introduction of accounting concepts from the 4th EC Directive as the Czech Republic focused on becoming a member of the EU. This chapter targets on the origin of TFV in the Czech accounting and brings overview of TFV understanding represented by different users of accounting information including the opinion of the Ministry of Finance in the Czech Republic.

Suggested Citation

  • Marcela Zárybnická Žárová, 2022. "The Origin of True and Fair View in the Czech Accounting," Springer Proceedings in Business and Economics, in: David Procházka (ed.), Regulation of Finance and Accounting, chapter 0, pages 331-342, Springer.
    • Handle: RePEc:spr:prbchp:978-3-030-99873-8_26
    DOI: 10.1007/978-3-030-99873-8_26
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:prbchp:978-3-030-99873-8_26. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.