An Analysis of the International Research on the Relationship between Prudence and True and Fair View in Financial Reporting

  • CIOCAN C
  • GEORGESCU I
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Abstract

… With respect to financial reporting, we can assert that the place of true and fair view and prudence in the accounting regulations, the role assigned to them and the overall perception of …

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CIOCAN, C. C., & GEORGESCU, I. (2018). An Analysis of the International Research on the Relationship between Prudence and True and Fair View in Financial Reporting. Journal of Eastern Europe Research in Business and Economics, 2018, 1–16. https://doi.org/10.5171/2018.926522

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