Cat de fidela si reala este imaginea reala si fidela a contabilitatii?
HOW TRUE AND FAIR IS THE TRUE AND FAIR VIEW IN ACCOUNTANCY?

Summary/Abstract: Although it is considered that the respect of accountant principles would be an indispensable condition for the insurance of the true and fair view, more and more authors are against this idea, sustaining that such a situation beads to a significant distance taken by the information provided by the accountancy towards the existent reality in an enterprise. The influence exercised by the normative principles, and not only by these, on the information provided by the accountancy, brings into discursion on the one hand, oven the idea of true and fair view, and on the other hand, the objectivity of these information in comparison with their beneficiaries. In our opinion, the influence exercised on the concept of true and fair view by the normative accountant principles, but also by the other principles that act implicitly, manifests itself in two ways: indirectly, through the conflicting states existing between the accountant principles; through the direct action of these conceptual elements. If at the global level the accountant principles constitute themselves, at least theoretically, in the form of a coherent system of general statements, analysed individually, some of these can be situated on a conflicting position in comparison with other principles, which compose the ensemble.

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