Journal of Accounting and Management Information Systems (JAMIS)

True and fair view and international accounting harmonization – the moment 2005

10/2004 ,   p170..173

Raluca RUSU

Keywords:   fair view, international accounting standards, international business valuation standards, business valuation, financial communication


This article introduces a short presentation of the moment 2005 for the international accounting harmonization in Europe, and stresses the main steps, threats and opportunities. The second part of the article presents some direct influences over other economic and business fields, especially business valuation and related international standards. The conclusion  regards the principle of true and fair view and its role in the harmonization process.