What means is this text ？Thanks

This view is not held in all countries,however .In the USA particularly,the equivalent of the 'ture and fair view' is 'fair presentation in accordance with GAAP '. Generally accepted accounting principles are defined accordance with accounting principles for which there is not substantial authoritative support are presumed to be misleading or inaccurate .

GAAP(公认的会计准则)认为,没有足够权威支持的会计准则是不准确的。。。应该是这个意思吧..= =

This is really a  good translation!!!