The changer world economy and financial flows, which brought the increasing internalization and independence, have put fair presentation at the forefront of economy policy making. Because at present time the objective of financial statements is to provide fair information about the financial position of useful to wide range of users. However it was not always. In this article „Conception of fair presentation: evolution and amidst” author are looking this problems in the light of development to the methodology of accounting and of providing the information.