How do public sector accounting practitioners perceive faithful representation of financial statements? Evidence from Poland

How do public sector accounting practitioners perceive faithful representation of financial statements? Evidence from Poland

Purpose: The purpose of the article is to expand the discussion on the truth and fairness concept and faithful representation in financial statements, and to investigate how accounting practitioners perceive the qualitative characteristics of faithful representation. Methodology/approach: We conduct...

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Bibliographic Details
Main Authors: Aleksandra Szewieczek, Ewa Maruszewska, Marzena Strojek-Filus, Dorota Adamek-Hyska
Format: Article
Language:English
Published: Rada Naukowa SKwP 2024-03-01
Series:Zeszyty Teoretyczne Rachunkowości
Subjects:
public sector accounting
faithful representation
truth and fairness concept
financial statement
rule-based accounting
Online Access:http://ztr.skwp.pl/gicid/01.3001.0054.4089

Internet

http://ztr.skwp.pl/gicid/01.3001.0054.4089

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