True and fair view has an important influence on European and American accounting.IASB also regards it as the philosophy and ethics to revise and set up IAS/IFRS.

• 摘要“真实与公允”在欧美会计中是一个至关重要的理念，是国际会计准则理事会研制和评价国际财务报告准则的指导思想，也是主体选择会计政策、进行会计处理和编制财务报告的依据。