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"True and Fair view" ou le concept de l'image fidèle

  • Jacqueline Haverals

Conformément à la quatrième Directive et à sa transposition en droit interne belge, l’objectif principal de la comptabilité est d’établir des comptes annuels qui reflètent une image fidèle de la situation financière et patrimoniale d’une entreprise. Cette contribution poursuit un double objectif, à savoir retracer l’historique du concept de l’image fidèle, traduction officielle de l’expression " true and fair view " empruntée aux comptables anglais et définir ses principaux attributs et caractéristiques dans les acceptions européennes et anglo-saxonnes. Elle s’articule autour des quatre sections suivantes :La première section retrace l’origine de l’image fidèle dans le droit comptable européen et le droit comptable belge. La deuxième section tente d’éclaircir la signification de cette notion qui, bien que reprise internationalement, n’a jamais été définie. La troisième section identifie et caractérise l’image fidèle au sein des courants comptables européen continental et anglo-saxon. La quatrième section conclut l’étude.

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File Function: RePEc_sol_wpaper_06-011
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Paper provided by ULB -- Universite Libre de Bruxelles in its series Working Papers CEB with number 06-011.RS.

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Length: 20 p.
Date of creation: 2006
Publication status: Published by:
Handle: RePEc:sol:wpaper:06-011
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