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That's not a fair presentation of the policy here, but it is how the political rhetoric shapes up.
In its annual report, Société Générale says that applying two accounting rules — IAS 10, "Events After the Balance Sheet Date," and IAS 39, "Financial Instruments: Recognition and Measurement" — would have been inconsistent with a fair presentation of its results.
However, they do no longer offer a fair presentation of the situation.
A true and fair presentation of the situation is the standard against which all accounting practices have to be assessed.
Obviously, State auditors just to mention them are fully aware of the fact that these entries undermine the true and fair presentation of performance.
According to the abovementioned and universally recognised definition given to creative accounting, depreciations management just as earnings management must be considered a form of a creative accounting since the account no longer offers a fair presentation of the situation.
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Fair presentations of skin and hair represent a combination of risk factors whose magnitude remains much smaller.
If Caitlyn Jenner has become to some degree a role model for trans women across America and even the world, then her Vanity Fair presentation certainly puts forward a rarified view of the part.
The gallery's art fair presentations are always immaculately curated.
To be fair, many presentations of the Skolemite argument look a lot like the simple argument discussed a few paragraphs ago, so this technical response still plays an important role in clarifying the overall dialectic.
Now, presumably we would not all be in an uproar if we all thought that the advertising in question would be fair, sober presentations of evidence and argument.
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