真实与公允

试论真实与公允理念及其对我国的启示

Research on the True and Fair View and Its Inspiration for China

在英国，“真实与公允”观点是至高无上的，它对英国的会计实务具有强有力和直接的影响。

The true and fair is overriding in British . Which affects the British accounting practices directly .

英国真实与公允观点及其发展的启示

Study on the Truth and Fair View and its Development

公允价值源于用于评价财务报表质量的真实与公允的观念，其自提出之日起就备受各国准则制定机构的青睐和重视。

Fair value originated in the concepts of true and fair that were used to evaluate the quality of financial statements . Fair value is highly valued and more and more applied by standard setters .

新会计准则在实质上与国际趋同，强调会计信息的真实与公允，表明了新准则的实施效果。

The new accounting standards , in essence , are with convergence of the international accounting standards . Accounting information emphasize the " true and fair ", which shows the effect of the implementation of the new accounting standards .

会计信息真实性与公允性、重要性存在什么样的关系？

What is the relationship among the fiddelity , the justice and the importance of account information ?

在我国特殊的审计环境下，注册会计师审计的目标应定位于揭弊查错与验证会计报表的真实性与公允性。

In our special audit circumstance , we must reestablish CPA audit goal , which should be disclosing falsehood and errors as much as identifying the truth and fairness in a company .