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 ?
"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.
PNOC to sue two other GOCCs for dispute over P112-M tax liability, nonpayment of P70.8 loan
At the same time, GROHE will remain true to the ISH motto of its successful and award-winning 2017 trade fair presentation, applying "Water.
Grohe Is the Driving Force of the Digital Transformation in the Sanitary Sector and Sets New Standards at the 2019 ISH
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.
INDEPENDENT AUDITORS' REPORT
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.
it-sa 2018: Secardeo Introduces New Product for Certificate Lifecycle Management
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.
Changing Times and Challenges to the CPA Profession
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.
Bank of Russia revokes banking licence from Bank VVB
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.
Inspiring colour solutions: Axalta will be exhibiting its products at PaintExpo this year
to audit the company's balance sheet and income statement, citing the need to 'ensure fair presentation of financial statements and establish accountabilities.'
SEC to finish probe of 2GO accounting issue in a month
"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.
UN document: it's not what we agreed, says Anastasiades
These changes include: | A new concept of "a duty of fair presentation".
The insurance law changes you need to be familiar with; CONSTRUCTING EXCELLENCE
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".
Insurance - Why the UK's new Insurance Act concerns Africa
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