True and fair view - Revision history

imported>Doug Williamson: Add quotes - source - Abcam plc Annual Report 2020.

2022-03-04T10:24:29Z

Add quotes - source - Abcam plc Annual Report 2020.

@@ Line 5: / Line 5: @@
 This phrase is undefined but depends upon both the application of generally accepted accounting principles and the exercise of judgement.
@@ Line 22: / Line 49: @@
 * [[Auditor]]
 * [[Consistency]]
 * [[Disaggregation]]
 * [[Generally accepted accounting principles]]
 * [[GHG inventory]]
@@ Line 29: / Line 58: @@
 * [[Judgement]]
 * [[Prudence]]
 [[Category:Accounting,_tax_and_regulation]]
 [[Category:Compliance_and_audit]]

imported>Doug Williamson: Add links.

2021-11-06T19:04:46Z

Add links.

← Older revision		Revision as of 19:04, 6 November 2021
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	* [[Accounting policies]]		* [[Accounting policies]]
	* [[Accruals concept]]		* [[Accruals concept]]
			* [[Audit]]
			* [[Audit opinion]]
			* [[Auditor]]
	* [[Consistency]]		* [[Consistency]]
	* [[Disaggregation]]		* [[Disaggregation]]

imported>Doug Williamson: Add definition. Source: Linked pages

2021-08-02T23:34:31Z

Add definition. Source: Linked pages

← Older revision		Revision as of 23:34, 2 August 2021
Line 1:		Line 1:
	''Financial reporting - accounting concepts.''		1. ''Financial reporting - accounting concepts.''

	By law financial statements must give a 'true and fair view'.		By law financial statements must give a 'true and fair view'.
Line 5:		Line 5:

	This phrase is undefined but depends upon both the application of generally accepted accounting principles and the exercise of judgement.		This phrase is undefined but depends upon both the application of generally accepted accounting principles and the exercise of judgement.


			2. ''Other reporting - environmental concerns.''

			Similar principles in other reporting contexts.

			For example, the true and fair reporting of greenhouse gas emissions under the Greenhouse Gas Protocol.


Line 14:		Line 21:
	* [[Disaggregation]]		* [[Disaggregation]]
	* [[Generally accepted accounting principles]]		* [[Generally accepted accounting principles]]
			* [[GHG inventory]]
	* [[Going concern]]		* [[Going concern]]
			* [[Greenhouse Gas Protocol]]
	* [[Judgement]]		* [[Judgement]]
	* [[Prudence]]		* [[Prudence]]

imported>Doug Williamson: Add link.

2021-03-10T16:53:59Z

Add link.

← Older revision		Revision as of 16:53, 10 March 2021
Line 15:		Line 15:
	* [[Generally accepted accounting principles]]		* [[Generally accepted accounting principles]]
	* [[Going concern]]		* [[Going concern]]
			* [[Judgement]]
	* [[Prudence]]		* [[Prudence]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:Compliance_and_audit]]		[[Category:Compliance_and_audit]]

imported>Doug Williamson: Amend header.

2020-10-29T14:15:14Z

Amend header.

← Older revision		Revision as of 14:15, 29 October 2020
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	''~~Accounting~~.''		''Financial reporting - accounting concepts.''

	By law financial statements must give a 'true and fair view'.		By law financial statements must give a 'true and fair view'.


	This phrase is undefined but depends upon both the application of generally accepted accounting principles and the exercise of judgement.		This phrase is undefined but depends upon both the application of generally accepted accounting principles and the exercise of judgement.

imported>Doug Williamson: Add links.

2020-09-16T13:57:50Z

Add links.

← Older revision		Revision as of 13:57, 16 September 2020
Line 7:		Line 7:

	== See also ==		== See also ==
			* [[Accounting concepts]]
	* [[Accounting policies]]		* [[Accounting policies]]
			* [[Accruals concept]]
			* [[Consistency]]
			* [[Disaggregation]]
	* [[Generally accepted accounting principles]]		* [[Generally accepted accounting principles]]
			* [[Going concern]]
			* [[Prudence]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:Compliance_and_audit]]		[[Category:Compliance_and_audit]]

imported>Doug Williamson: Category added 8/10/13

2013-10-08T10:58:01Z

Category added 8/10/13

← Older revision		Revision as of 10:58, 8 October 2013
Line 9:		Line 9:
	* [[Accounting policies]]		* [[Accounting policies]]
	* [[Generally accepted accounting principles]]		* [[Generally accepted accounting principles]]

			[[Category:Accounting,_tax_and_regulation]]
			[[Category:Compliance_and_audit]]

imported>Doug Williamson: Spacing 14/8/13

2013-08-14T11:48:34Z

Spacing 14/8/13

← Older revision		Revision as of 11:48, 14 August 2013
Line 1:		Line 1:
	''Accounting.''		''Accounting.''
	By law financial statements must give a 'true and fair view'. This phrase is undefined but depends upon both the application of generally accepted accounting principles and the exercise of judgement.
			By law financial statements must give a 'true and fair view'.

			This phrase is undefined but depends upon both the application of generally accepted accounting principles and the exercise of judgement.


	== See also ==		== See also ==
	* [[Accounting policies]]		* [[Accounting policies]]
	* [[Generally accepted accounting principles]]		* [[Generally accepted accounting principles]]

imported>Administrator: CSV import

2012-10-23T14:20:55Z

CSV import

New page

''Accounting.''
By law financial statements must give a 'true and fair view'. This phrase is undefined but depends upon both the application of generally accepted accounting principles and the exercise of judgement.

== See also ==
* [[Accounting policies]]
* [[Generally accepted accounting principles]]