TY - GEN N1 - Financial Sciences. Nauki o Finansach, 2018, vol. 23, no. 4, s. 89-101 N2 - The aim of this paper is to analyse matters of truth, which is inherent issue of accounting (and therefore in reporting, as its part), which is reflected in the true and fair principle (TFV). The paper demonstrates the essence of the TFV principle and the evolution of its role and place among the set of qualitative characteristics of financial statements. After examining the changes in the development of the perception of TFV the paper makes an appraisal, gives the author’s comments and contribution by providing direct implications for regulators and the setters of standards. With respect to typical limitations regarding behavioural studies, the paper provides practical as well as social implications about understanding of the TFV concept and its effect on both the preparers and users of financial statement L1 - http://www.dbc.wroc.pl/Content/59377/Piechocka-Kaluzna_The_Evolution_Of_The_Importance_Of_The_True_2018.pdf M3 - artykuł L2 - http://www.dbc.wroc.pl/Content/59377 PY - 2018 KW - true and fair view concept (TFV) KW - truth in accounting KW - truth in reporting KW - qualitycharacteristics of financial statements C1 - Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy A1 - Piechocka-Kałużna, Agnieszka PB - Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu C6 - Dla wszystkich zgodnie z licencją LA - eng CY - Wrocław ID - DOI: 10.15611/fins.2018.4.06 T1 - The evolution of the importance of the true and fair view (TFV) principle. The case of Poland UR - http://www.dbc.wroc.pl/dlibra/publication/edition/59377 T2 - Ewolucja znaczenia zasady wiernego i rzetelnego obrazu na przykładzie Polski ER -