αρχή της πραγματικής εικόνας

English translation: principle of true image

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

Greek term or phrase:	αρχή της πραγματικής εικόνας
English translation:	principle of true image
Entered by:	Alexandra Fakalou

12:04 Apr 26, 2004

Greek to English translations [PRO]
Bus/Financial - Finance (general)

Greek term or phrase: αρχή της πραγματικής εικόνας

Σύννομη κατάρτιση και δομή των οικονομικών καταστάσεων, παρεκκλίσεις που έγιναν χάριν της αρχής της πραγματικής εικόνας.
Πρώτη φορά τη συναντώ αυτή την "αρχή"; Υπάρχει αντιστοιχία στην αγγλική;
Είναι τίτλος από Προσάρτημα Ισολογισμού.
Ευχαριστώ

Alexandra Fakalou KudoZ activity Questions: 67 (none open) Answers: 187 Greece
Local time: 07:48

principle of true image

Explanation:
...

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Note added at 21 mins (2004-04-26 12:26:09 GMT)
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ρίξε μια ματιά στο παρακάτω:
http://www.vis.gr/English/VIS Annex 10b eng.htm
σαν να θυμίζει αρκετά αυτό που κάνεις. Μετάφραση από τα ελληνικά είναι μάλλον αλλά ίσως βοηθήσει.
Αν βρω κάποια άλλη αναφορά θα επανέλθω.

Selected response from:

Nektaria Notaridou

Grading comment

Ευχαριστώ πάρα πολύ!!! Και τις δύο σας!
4 KudoZ points were awarded for this answer

Summary of answers provided

4 +5

principle of true image

Nektaria Notaridou

5 +3

true and fair view principle

ggrozoma

Answers

6 mins confidence:

peer agreement (net): +5

αρχή της πραγματικής εικόνας

principle of true image

Nektaria Notaridou
Specializes in field
Native speaker of:

Greek,

English
PRO pts in category: 12

Grading comment

Ευχαριστώ πάρα πολύ!!! Και τις δύο σας!

4 hrs confidence:

peer agreement (net): +3

αρχή της πραγματικής εικόνας true and fair view principle

Explanation:
The True and Fair View Requirement
in Recent National Implementations
http://www.rdg.ac.uk/Econ/Econ/workingpapers/accdp60.pdf

in regard to annual accounts, balance sheets, profit and loss accounts and so forth. The primacy of the principle of the true and fair view is incorporated in both.
http://www.hometown.ie/clrg/view_dd_stg3_ref.asp?REFID=caa19...

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Note added at 4 hrs 21 mins (2004-04-26 16:26:19 GMT)
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The Court has, however, held that a derogation under Article 31(2) may be appropriate where, in the light of the \'true and fair view‘ principle, a separate valuation would not give the truest and fairest possible view of the actual financial position of the company concerned.
http://www.curia.eu.int/en/actu/activites/act03/0301en.htm

It appears that after the exhaustive review of IAS in the Improvements project the IASB has
decided to keep the true and fair view principle embedded in IAS.
http://www.asx.com.au/about/pdf/CLERP9ASXSubmission.pdf

ggrozoma
Local time: 07:48
Native speaker of:

English

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English translation: principle of true image

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