这一说法是真实的，并同意，因为会计理论是在实际的事件的基础上发展的，所以现实是存在的。在其他科学的一些理论是发展的基础上，认为和未来的统计，而会计理论的基础上的实际和当前事件。会计抓住了图像的正面和负面的形象的各个方面。不同的会计形象为会计实务提供了各种各样的观点。现实中的会计信息的形式存在的通信是对现在和未来的价值所以他们无法反驳的依据。这些发展是目前的会计理论和海恩斯的声明可以证明是正确的。上述社会不同阶层之间的信息共享是在正确的信息的基础上，因为决策是依赖于该信息。为保持这些领域内的平等和良好的关系，提供的信息应该是一致的，可靠的，中立的和客观的。如果信息是不可靠的和一致的再决策不正确，在社会中是重要的决策应该基于事实和事件（凯恩斯，2014）。可以得出结论，这门科学的理论发展的基础上，时间，因为他们是基于实际的事件，而不是期望。当前理论中的漏洞是充满了技术进步和这些理论的变化的帮助。在所有的海因斯的声明是公认的，是正确的。
可以得出结论，会计是一门艺术，而不是科学，这门艺术需要以真实的事实和事件为基础。在文章中提出的两个问题都已被证明是正确的，并提供了解释，证明这些陈述是正确的。会计是基于沟通和不同的沟通渠道，是存在于社会的不同阶层。本文第二部分对会计信息中存在的信息的现实途径进行了说明。如果信息沟通不存在那么偏见进来的方式决策，这将不利于社会。这样就不会做出有效的决定。在社会中，重要的是要进行适当的资源分配，并为这一正确和真实的信息是必要的，是基于现实。信息需要是客观的，因为与公司联系的利益相关者的需求。本文讨论了会计的各个方面，可以很容易地得出结论，会计中存在的各种类型的信息都是以真实的事实和事件为基础的，与会计信息进行的沟通与现实是平等的。
This statement is true and agreed because theories of accounts are developed on the basis of actual events so reality is present. In other sciences some of the theories are developed on the basis of perceived and future statistics while the theories of accounts are based on actual and current events. Accounting captures all aspects of the image that are viewed as the positive and negative sides of the image. Different images in accounts provide all kinds of perspectives for the accounting practices. In reality the communication present in the form of accounting information is on the basis of present and future values so they cannot be contradicted. These developments are present for the theories of accounting and statement of Haines can be proved right. The sharing of the information among different segments of the society as explained above is on the basis of right information because decision making is dependent on that information. To maintain equality and good relations within these segments the information provided should be consistent, reliable, neutral and objective. If the information is not reliable and consistent then decision making will not be correct and in society it is important that the decision making should be based on the true facts and events (Kenyes, 2014). It can be concluded that the theories of this science have evolved with the basis of time because they are based on actual events rather than expectations. Loopholes in current theories are filled with the help of technological advancements and changes in these theories. All in all the statement of Hines is accepted and is correct.
It can be concluded that accounting is more than an art than science and this art needs to be based on true facts and events. Both questions asked in the essay have been proved correct and explanations have been provided that prove these statements to be correct. Accounting is based on the communications and different channels of communication that are present within the different segments of the society. This was proved in second section of the essay that explained about the realistic approach of the information present in accounting information. If real communication of information is not be present then biasness will come in the way of decision making and this will not be beneficial for the society. In this way effective decisions will not be made. In society it is important that proper allocation of the resources need to be conducted and for this proper and true information is required that is based on reality. Information needs to be objective because of the demands of the stakeholders that are linked with the company. All in all this essay discussed about various aspects of accounting and it can be easily concluded that all types of information present in accounting are based on true facts and events and the communication conducted with accounting information is equal to reality.