Fair Presentation

Fair Presentation

In International Accounting Standards, the requirement for companies not to obfuscate their financial statements so as to mislead shareholders or the wider market.
References in periodicals archive ?
Planning and provision of a booth including all necessary partial and additional services for the trade fair presentation of the Austrian Advertising at the IBTM World in Barcelona as well as the IMEX in Frankfurt for the years 2020 to 2022 and optionally for the years 2023 and 2024.
"The collectability of the receivables is doubtful and affects the fair presentation of balances of the account in the financial statements," COA said in its audit report.
At the same time, GROHE will remain true to the ISH motto of its successful and award-winning 2017 trade fair presentation, applying "Water.
Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In particular, the new product "certLife," a Windows service for managing the certificate lifecycle within the Secardeo TOPKI platform, will be the focus of the trade fair presentation.
In the future, there should be an overall attestation section providing services related to rendering an opinion on the fair presentation of the client's financial statements and other information in other disclosure formats that are subject to reasonable verification.
Following the assessment conducted by the provisional administration, the fair presentation of asset value in the credit institution's financial statements led to a full loss of its equity capital.
A focal point of the trade fair presentation will be corrosion protection with liquid, electro and powder coatings in single and multi-layer coating systems.
to audit the company's balance sheet and income statement, citing the need to 'ensure fair presentation of financial statements and establish accountabilities.'
"I want to make clear that both the positions of the Greek Cypriot side and the positions of the Greek side do not exude negativity, but rather constitute a claim for fair presentation of the parties' positions," he said.
These changes include: | A new concept of "a duty of fair presentation".
Under the new regime, a reinsured will have to give its reinsurer a "fair presentation of the risk", which will include disclosing every material circumstance it knows or "ought to know".