fair view

fair view
об'єктивне уявлення (при аудиторській перевірці)

The English-Ukrainian Dictionary. Economics, Finance, Banking, Investmentss, Bank Loans. . 2002.

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  • true and fair view — ˌtrue and ˌfair ˈview noun [singular] ACCOUNTING words used in a company s accounts by auditor S to show that they think the accounts give correct and complete information about a company s financial situation: • The accounts gave a true and fair …   Financial and business terms

  • true and fair view — Auditors of the published accounts of companies are required to form an opinion as to whether the accounts they audit show a ‘true and fair view’ of the organization s affairs. This is an important concept in the UK and may be used as an override …   Accounting dictionary

  • true and fair view — Auditors of the published accounts of companies are required to form an opinion as to whether the accounts they audit show a true and fair view of the organization s affairs. This is an important concept in the UK and may be used as an override… …   Big dictionary of business and management

  • Fair — (f[^a]r), a. [Compar. {Fairer}; superl. {Fairest}.] [OE. fair, fayer, fager, AS. f[ae]ger; akin to OS. & OHG. fagar, Icel. fagr, Sw. fager, Dan. faver, Goth. fagrs fit, also to E. fay, G. f[ u]gen, to fit. fegen to sweep, cleanse, and prob. also… …   The Collaborative International Dictionary of English

  • Fair ball — Fair Fair (f[^a]r), a. [Compar. {Fairer}; superl. {Fairest}.] [OE. fair, fayer, fager, AS. f[ae]ger; akin to OS. & OHG. fagar, Icel. fagr, Sw. fager, Dan. faver, Goth. fagrs fit, also to E. fay, G. f[ u]gen, to fit. fegen to sweep, cleanse, and… …   The Collaborative International Dictionary of English

  • fair hit — Fair Fair (f[^a]r), a. [Compar. {Fairer}; superl. {Fairest}.] [OE. fair, fayer, fager, AS. f[ae]ger; akin to OS. & OHG. fagar, Icel. fagr, Sw. fager, Dan. faver, Goth. fagrs fit, also to E. fay, G. f[ u]gen, to fit. fegen to sweep, cleanse, and… …   The Collaborative International Dictionary of English

  • Fair maid — Fair Fair (f[^a]r), a. [Compar. {Fairer}; superl. {Fairest}.] [OE. fair, fayer, fager, AS. f[ae]ger; akin to OS. & OHG. fagar, Icel. fagr, Sw. fager, Dan. faver, Goth. fagrs fit, also to E. fay, G. f[ u]gen, to fit. fegen to sweep, cleanse, and… …   The Collaborative International Dictionary of English

  • Fair one — Fair Fair (f[^a]r), a. [Compar. {Fairer}; superl. {Fairest}.] [OE. fair, fayer, fager, AS. f[ae]ger; akin to OS. & OHG. fagar, Icel. fagr, Sw. fager, Dan. faver, Goth. fagrs fit, also to E. fay, G. f[ u]gen, to fit. fegen to sweep, cleanse, and… …   The Collaborative International Dictionary of English

  • Fair play — Fair Fair (f[^a]r), a. [Compar. {Fairer}; superl. {Fairest}.] [OE. fair, fayer, fager, AS. f[ae]ger; akin to OS. & OHG. fagar, Icel. fagr, Sw. fager, Dan. faver, Goth. fagrs fit, also to E. fay, G. f[ u]gen, to fit. fegen to sweep, cleanse, and… …   The Collaborative International Dictionary of English

  • true and fair view — A British term for the *fair presentation of financial statements. In the United Kingdom, expressions used prior to the adoption of the phrase true and fair included (i) full and fair and (ii) true and correct …   Auditor's dictionary

  • fair presentation — The requirement that financial statements should not be misleading. ‘Fair presentation’ is the US and International Accounting Standards equivalent of the British requirement that financial statements give a true and fair view …   Accounting dictionary


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